https://www.taxtmi.com/circulars?id=67858 Section 128A waiver applies to demands under section 73 for specified past periods provided the taxpayer pays the full tax demanded (after permitted deductions for amounts no longer payable due to retrospective amendments to Section 16) and files the prescribed electronic application (FORM GST SPL 01 or FORM GST SPL 02) within notified timelines. Payments for pending notices are to be made via FORM GST DRC 03 and demand orders against ELR Part II (with adjustment via FORM GST DRC 03A where applicable). ITC may be utilised subject to exceptions; interest/penalty already recovered is not adjustable. Processing, hearing, and final orders are to follow specified forms and timelines, and any departmental enhancement on appeal must be paid within the stipulated period or the waiver will lapse. en-us Tue, 15 Oct 2024 00:00:00 +0530 Fri, 28 Mar 2025 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67858 Section 128A waiver applies to demands under section 73 for specified past periods provided the taxpayer pays the full tax demanded (after permitted deductions for amounts no longer payable due to retrospective amendments to Section 16) and files the prescribed electronic application (FORM GST SPL 01 or FORM GST SPL 02) within notified timelines. Payments for pending notices are to be made via FORM GST DRC 03 and demand orders against ELR Part II (with adjustment via FORM GST DRC 03A where applicable). ITC may be utilised subject to exceptions; interest/penalty already recovered is not adjustable. Processing, hearing, and final orders are to follow specified forms and timelines, and any departmental enhancement on appeal must be paid within the stipulated period or the waiver will lapse. Circulars GST Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67858