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    <title>GST AMNESTY / WAIVER SCHEME: LAW AND CONDITIONS (FINAL PART)</title>
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    <description>Amendments require eligible taxpayers to file specified electronic applications and prove crediting of full tax demands to the Electronic Liability Register to obtain waiver of interest and penalty under Section 128A; eligibility mandates payment of the entire tax demand (net of amounts not payable under input tax credit rules), withdrawal or evidence of withdrawal of related appeals or writs, and observance of prescribed filing timelines and reply procedures, with the proper officer issuing acceptance, rejection, or deemed approval orders and specified consequences-including voiding of waivers-where additional or residual payments are not made within stipulated periods.</description>
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