Waiver of interest and penalty: new electronic procedure for applications and closure of GST demand proceedings under section 128A. The amendment inserts references to section 74A across multiple rules and forms, adds rule 47A prescribing a thirty day limit for recipient issued invoices when the recipient is liable to pay tax, omits certain sub rules, and creates a comprehensive new rule 164 establishing electronic procedures (FORM GST SPL 01/02 etc.), eligibility conditions, documentation and timelines for waiver of interest and penalty under section 128A in respect of demands under section 73, with related form substitutions and modifications to appellate pre deposit limits and suspension/cancellation notices.
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Waiver of interest and penalty: new electronic procedure for applications and closure of GST demand proceedings under section 128A.
The amendment inserts references to section 74A across multiple rules and forms, adds rule 47A prescribing a thirty day limit for recipient issued invoices when the recipient is liable to pay tax, omits certain sub rules, and creates a comprehensive new rule 164 establishing electronic procedures (FORM GST SPL 01/02 etc.), eligibility conditions, documentation and timelines for waiver of interest and penalty under section 128A in respect of demands under section 73, with related form substitutions and modifications to appellate pre deposit limits and suspension/cancellation notices.
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