https://www.taxtmi.com/acts?id=44612 Procedure is prescribed for closure of proceedings under section 128A in respect of demands issued under section 73 through electronic applications in FORM GST SPL-01 or FORM GST SPL-02, depending on whether the waiver request relates to a notice, statement, or order. The rule requires payment of the tax demanded, or the relevant portion of it, before filing the application, permits adjustment of amounts in the electronic liability register, and lays down time limits for filing, including a special period for cases involving redetermination of tax. It also requires the applicant to produce proof of withdrawal of any appeal or writ petition, or to intimate the appellate forum where only part of the demand is covered by the waiver scheme. en-us Fri, 11 Oct 2024 15:49:54 +0530 Sat, 27 Jun 2026 14:02:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44612 Procedure is prescribed for closure of proceedings under section 128A in respect of demands issued under section 73 through electronic applications in FORM GST SPL-01 or FORM GST SPL-02, depending on whether the waiver request relates to a notice, statement, or order. The rule requires payment of the tax demanded, or the relevant portion of it, before filing the application, permits adjustment of amounts in the electronic liability register, and lays down time limits for filing, including a special period for cases involving redetermination of tax. It also requires the applicant to produce proof of withdrawal of any appeal or writ petition, or to intimate the appellate forum where only part of the demand is covered by the waiver scheme. Act-Rules GST Fri, 11 Oct 2024 15:49:54 +0530 https://www.taxtmi.com/acts?id=44612