https://www.taxtmi.com/circulars?id=68549 Section 128A and Rule 164 allow waiver of interest or penalty for demands under Section 73 for 1 July 2017-31 March 2020; payments made via FORM GSTR-3B before 1 November 2024 are eligible if intended for the demand and verified, while payments after that date must follow rule 164 modes (including FORM GST DRC-03/electronic liability register). For mixed-period notices, taxpayers may pay tax for covered periods, file FORM SPL-01 or FORM SPL-02, notify appellate authorities of non-pursuit for covered years, and the appellate authority will decide on periods outside the waiver window. en-us Mon, 28 Apr 2025 00:00:00 +0530 Mon, 28 Apr 2025 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68549 Section 128A and Rule 164 allow waiver of interest or penalty for demands under Section 73 for 1 July 2017-31 March 2020; payments made via FORM GSTR-3B before 1 November 2024 are eligible if intended for the demand and verified, while payments after that date must follow rule 164 modes (including FORM GST DRC-03/electronic liability register). For mixed-period notices, taxpayers may pay tax for covered periods, file FORM SPL-01 or FORM SPL-02, notify appellate authorities of non-pursuit for covered years, and the appellate authority will decide on periods outside the waiver window. Circulars GST - States Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68549