Waiver of interest and penalty: new electronic procedure and forms enable conditional closure of GST demands under section 128A. The Rules amend Rajasthan GST Rules, 2017 to insert and align multiple provisions with section 74A, introduce rule 47A prescribing a thirty-day invoice issuance deadline for recipient-issued invoices under section 31 clause (f), omit and substitute specified sub-rules affecting assessment and refund calculations, and add rule 164 establishing electronic procedures (FORM GST SPL-01/02 and related forms) and conditions for waiver of interest and penalty under section 128A for demands under section 73, including payment, documentation, timelines, notice/reply templates and deemed approval consequences.
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Waiver of interest and penalty: new electronic procedure and forms enable conditional closure of GST demands under section 128A.
The Rules amend Rajasthan GST Rules, 2017 to insert and align multiple provisions with section 74A, introduce rule 47A prescribing a thirty-day invoice issuance deadline for recipient-issued invoices under section 31 clause (f), omit and substitute specified sub-rules affecting assessment and refund calculations, and add rule 164 establishing electronic procedures (FORM GST SPL-01/02 and related forms) and conditions for waiver of interest and penalty under section 128A for demands under section 73, including payment, documentation, timelines, notice/reply templates and deemed approval consequences.
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