https://www.taxtmi.com/article/detailed?id=14761 The rule establishes an online procedure for closure of proceedings under Section 128A by permitting waiver applications in FORM GST SPL-01 or SPL-02, requires tax payment to be reflected in the Electronic Liability Register (including use of FORM GST DRC-03A where applicable), mandates full payment where demands are mixed or partly for erroneous refunds, sets filing deadlines and documentary proof of appeal withdrawal, prescribes officer notice and reply forms (SPL-03 and SPL-04), and provides for approval by SPL-05, rejection by SPL-07, automatic approval on officer inaction, and lapse of waivers if required payments are not made. en-us Mon, 07 Jul 2025 08:43:51 +0530 Mon, 07 Jul 2025 08:43:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14761 The rule establishes an online procedure for closure of proceedings under Section 128A by permitting waiver applications in FORM GST SPL-01 or SPL-02, requires tax payment to be reflected in the Electronic Liability Register (including use of FORM GST DRC-03A where applicable), mandates full payment where demands are mixed or partly for erroneous refunds, sets filing deadlines and documentary proof of appeal withdrawal, prescribes officer notice and reply forms (SPL-03 and SPL-04), and provides for approval by SPL-05, rejection by SPL-07, automatic approval on officer inaction, and lapse of waivers if required payments are not made. Articles Goods and Services Tax - GST Mon, 07 Jul 2025 08:43:51 +0530 https://www.taxtmi.com/article/detailed?id=14761