GST payment deadline under section 128A prescribed for waiver of interest and penalty for specified registered persons. Payment deadlines are prescribed under section 128A of the Uttarakhand Goods and Services Tax Act, 2017 for specified registered persons to make payment of tax payable under a notice, statement or order so as to qualify for waiver of interest or penalty, or both. For one class of registered persons, the last date is 31.03.2025. For another class, payment may be made within six months from the date of the order redetermining tax under section 73. The notification is deemed effective from 1 November 2024.