Waiver of interest and penalties: payment deadlines set for eligible registered persons to qualify for relief. Notification prescribes deadlines for qualifying for waiver of interest and penalties under the Himachal Pradesh GST waiver mechanism: eligible registered persons with a notice, statement, or order may make payment by the date set in the Table to obtain waiver; where tax is re determined by a proper officer pursuant to appellate directions (deemed as assessment), the qualifying payment period runs until six months after issuance of that re determination order. The notification is effective from the date specified in the instrument.