https://www.taxtmi.com/article/detailed?id=14541 Conditional waiver under Section 128A permits waiver of interest and/or penalty on demands under Section 73 for periods up to March 31, 2020, where the taxpayer pays the full tax liability specified in the notice, statement or re-determination order by the notified deadline. The scheme excludes demands arising from erroneous refunds, disallows refunds of interest or penalty already paid, requires withdrawal of pending appeals by the deadline, permits election per notice/order, and extends relief to CGST, SGST, IGST and compensation cess while Rule 164 prescribes application and closure procedure. en-us Sat, 31 May 2025 08:48:52 +0530 Sat, 31 May 2025 08:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14541 Conditional waiver under Section 128A permits waiver of interest and/or penalty on demands under Section 73 for periods up to March 31, 2020, where the taxpayer pays the full tax liability specified in the notice, statement or re-determination order by the notified deadline. The scheme excludes demands arising from erroneous refunds, disallows refunds of interest or penalty already paid, requires withdrawal of pending appeals by the deadline, permits election per notice/order, and extends relief to CGST, SGST, IGST and compensation cess while Rule 164 prescribes application and closure procedure. Articles Goods and Services Tax - GST Sat, 31 May 2025 08:48:52 +0530 https://www.taxtmi.com/article/detailed?id=14541