https://www.taxtmi.com/circulars?id=68569 The circular clarifies that payments made towards demands before the commencement of Section 128A are eligible for waiver of interest and penalty if intended for those demands, but payments on or after commencement must follow Rule 164's prescribed modes, including crediting tax to the electronic liability register. For notices/orders covering periods both within and outside the relief window, taxpayers may pay liabilities for the covered periods, file FORM SPL-01 or FORM SPL-02 to elect the benefit, notify appellate authorities of that election, and pursue appeals only for the remaining periods; proper officer verification is required. en-us Fri, 28 Mar 2025 00:00:00 +0530 Sat, 03 May 2025 13:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68569 The circular clarifies that payments made towards demands before the commencement of Section 128A are eligible for waiver of interest and penalty if intended for those demands, but payments on or after commencement must follow Rule 164's prescribed modes, including crediting tax to the electronic liability register. For notices/orders covering periods both within and outside the relief window, taxpayers may pay liabilities for the covered periods, file FORM SPL-01 or FORM SPL-02 to elect the benefit, notify appellate authorities of that election, and pursue appeals only for the remaining periods; proper officer verification is required. Circulars GST - States Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68569