https://www.taxtmi.com/circulars?id=67937 Section 128A allows waiver of interest or penalty or both for demands under section 73 for specified past years if the full tax component of the demand is paid and prescribed procedural conditions are met. Taxpayers must file FORM GST SPL-01 or FORM GST SPL-02 on the common portal within specified timelines, withdraw pending appeals or writs, and make payment via prescribed electronic mechanisms (including ELR-Part II adjustments and DRC-03/DRC-03A procedures). The proper officer processes applications with defined notices, reply opportunities and outcome forms; deemed approval applies on inaction, and waiver lapses if additional tax enhanced on appeal is not paid within the stipulated period. en-us Fri, 01 Nov 2024 00:00:00 +0530 Thu, 28 Nov 2024 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67937 Section 128A allows waiver of interest or penalty or both for demands under section 73 for specified past years if the full tax component of the demand is paid and prescribed procedural conditions are met. Taxpayers must file FORM GST SPL-01 or FORM GST SPL-02 on the common portal within specified timelines, withdraw pending appeals or writs, and make payment via prescribed electronic mechanisms (including ELR-Part II adjustments and DRC-03/DRC-03A procedures). The proper officer processes applications with defined notices, reply opportunities and outcome forms; deemed approval applies on inaction, and waiver lapses if additional tax enhanced on appeal is not paid within the stipulated period. Circulars GST - States Fri, 01 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67937