https://www.taxtmi.com/notifications?id=143534 Rule 164 establishes the electronic procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73. It prescribes filing of FORM GST SPL 01 and FORM GST SPL 02 for waiver of interest and/or penalty, required payment and documentary proof (including FORM GST DRC 03), conditions where appeals/writs must be withdrawn or evidence of withdrawal supplied, timelines for filing and officer action, notice and reply forms (SPL 03, SPL 04), outcome forms for acceptance or rejection (SPL 05, SPL 07), and consequences for non payment or failure to comply, including deemed approval where statutory timelines lapse. en-us Sun, 21 Apr 2024 00:00:00 +0530 Wed, 30 Apr 2025 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143534 Rule 164 establishes the electronic procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73. It prescribes filing of FORM GST SPL 01 and FORM GST SPL 02 for waiver of interest and/or penalty, required payment and documentary proof (including FORM GST DRC 03), conditions where appeals/writs must be withdrawn or evidence of withdrawal supplied, timelines for filing and officer action, notice and reply forms (SPL 03, SPL 04), outcome forms for acceptance or rejection (SPL 05, SPL 07), and consequences for non payment or failure to comply, including deemed approval where statutory timelines lapse. Notifications GST - States Sun, 21 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143534