Waiver of interest and penalty under section 128A: electronic application procedure with payment and withdrawal conditions enables administrative resolution. The rules add cross references to an additional assessment provision throughout the GST rules, introduce a 30 day invoice issuance limit where the recipient is liable to pay under reverse charge, amend return and form filing timelines and pre deposit caps, and insert a new detailed electronic procedure (including forms, payment and withdrawal conditions, timelines, notices and outcomes) for applications seeking waiver of interest and/or penalty in respect of specified notices, statements and orders, with deemed approval and restoration mechanisms where applicable.