https://www.taxtmi.com/manuals?id=5364 Procedure prescribes electronic applications for waiver of interest or penalty under section 128A using FORM GST SPL-01 or FORM GST SPL-02, requires tax payment by crediting the electronic liability register or via FORM GST DRC-03 with subsequent FORM GST DRC-03A for credit, and conditions eligibility where notices/orders mix periods by requiring prescribed payments. Time limits include generally three months from the notified date and six months for certain re-determination cases. Applicants must withdraw or limit appeals to qualify. Proper officers issue notices of proposed rejection, allow one-month replies, issue acceptance or rejection in prescribed forms, and failure to act within time results in deemed approval. en-us Thu, 17 Oct 2024 13:27:00 +0530 Fri, 10 Oct 2025 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5364 Procedure prescribes electronic applications for waiver of interest or penalty under section 128A using FORM GST SPL-01 or FORM GST SPL-02, requires tax payment by crediting the electronic liability register or via FORM GST DRC-03 with subsequent FORM GST DRC-03A for credit, and conditions eligibility where notices/orders mix periods by requiring prescribed payments. Time limits include generally three months from the notified date and six months for certain re-determination cases. Applicants must withdraw or limit appeals to qualify. Proper officers issue notices of proposed rejection, allow one-month replies, issue acceptance or rejection in prescribed forms, and failure to act within time results in deemed approval. Manuals GST Thu, 17 Oct 2024 13:27:00 +0530 https://www.taxtmi.com/manuals?id=5364