https://www.taxtmi.com/circulars?id=68441 Clarifies that taxpayers who paid tax via FORM GSTR-3B before 1 November 2024 are eligible for the waiver of interest and penalty under Section 128A for demands relating to the specified period, provided payments were intended for those demands and subject to officer verification; payments after that date must follow Rule 164 modes including FORM GST DRC-03 and electronic liability register entry. For notices/orders covering both covered and uncovered periods, taxpayers may pay tax for covered periods, file FORM SPL-01/02, inform the appellate authority of intent to avail the waiver and withdraw appeals for covered periods, whereupon the authority will adjudicate remaining periods appropriately. en-us Sat, 29 Mar 2025 00:00:00 +0530 Fri, 04 Apr 2025 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68441 Clarifies that taxpayers who paid tax via FORM GSTR-3B before 1 November 2024 are eligible for the waiver of interest and penalty under Section 128A for demands relating to the specified period, provided payments were intended for those demands and subject to officer verification; payments after that date must follow Rule 164 modes including FORM GST DRC-03 and electronic liability register entry. For notices/orders covering both covered and uncovered periods, taxpayers may pay tax for covered periods, file FORM SPL-01/02, inform the appellate authority of intent to avail the waiver and withdraw appeals for covered periods, whereupon the authority will adjudicate remaining periods appropriately. Circulars GST - States Sat, 29 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68441