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    <title>UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST LAW (Part-2)</title>
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    <description>The rule establishes an amnesty procedure for waiver of interest or penalty on tax demands under section 73 through electronic applications and prescribed payments credited to the Electronic Liability Register. Applicants must make full payment of the demanded tax and, where applicable, link prior payments before filing, withdraw any appeals, and comply with specified filing periods and documentation. Proper officers must follow a notice-reply-order timeline on the portal; failure to decide within time results in deemed approval, while nonpayment of additional amounts or specified post-order amounts voids any waiver.</description>
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      <description>The rule establishes an amnesty procedure for waiver of interest or penalty on tax demands under section 73 through electronic applications and prescribed payments credited to the Electronic Liability Register. Applicants must make full payment of the demanded tax and, where applicable, link prior payments before filing, withdraw any appeals, and comply with specified filing periods and documentation. Proper officers must follow a notice-reply-order timeline on the portal; failure to decide within time results in deemed approval, while nonpayment of additional amounts or specified post-order amounts voids any waiver.</description>
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