https://www.taxtmi.com/forum/issue?id=119500 The Amnesty Scheme under Section 128A permits waiver of interest under section 50 and penalty where a notice or statement under section 73(1)/(3) exists but no order under section 73(9) has been issued; payment of the full tax specified in that notice or statement by the scheme's cut-off renders proceedings concluded. No refund is available if interest or penalty was already paid. Eligible taxpayers must apply electronically in FORM GST SPL-01, provide notice details, and record payments via FORM GST DRC-03, within the specified filing window, though portal linkage issues arise when only interest/penalty remain after prior tax payment. en-us Thu, 02 Jan 2025 18:16:59 +0530 Thu, 23 Jan 2025 14:20:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119500 The Amnesty Scheme under Section 128A permits waiver of interest under section 50 and penalty where a notice or statement under section 73(1)/(3) exists but no order under section 73(9) has been issued; payment of the full tax specified in that notice or statement by the scheme's cut-off renders proceedings concluded. No refund is available if interest or penalty was already paid. Eligible taxpayers must apply electronically in FORM GST SPL-01, provide notice details, and record payments via FORM GST DRC-03, within the specified filing window, though portal linkage issues arise when only interest/penalty remain after prior tax payment. Discussion-Forum GST Thu, 02 Jan 2025 18:16:59 +0530 https://www.taxtmi.com/forum/issue?id=119500