https://www.taxtmi.com/circulars?id=69547 Section 128A of the APGST Act and Rule 164 provide waiver of interest or penalty or both for specified section 73 demands relating to FY 2017-18, 2018-19 and 2019-20, subject to full payment of the tax demanded within the notified time and compliance with prescribed procedures. The clarification covers eligible categories of notices, statements and orders, the filing of FORM GST SPL-01 or SPL-02, withdrawal of pending appeal, writ petition or special leave petition, payment through DRC-03 or the Electronic Liability Register, and the effect of retrospective section 16(5) and 16(6) on the amount payable. It also explains scrutiny, orders, deemed approval, appealability and the circumstances in which the waiver becomes void. en-us Fri, 18 Apr 2025 00:00:00 +0530 Tue, 14 Apr 2026 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69547 Section 128A of the APGST Act and Rule 164 provide waiver of interest or penalty or both for specified section 73 demands relating to FY 2017-18, 2018-19 and 2019-20, subject to full payment of the tax demanded within the notified time and compliance with prescribed procedures. The clarification covers eligible categories of notices, statements and orders, the filing of FORM GST SPL-01 or SPL-02, withdrawal of pending appeal, writ petition or special leave petition, payment through DRC-03 or the Electronic Liability Register, and the effect of retrospective section 16(5) and 16(6) on the amount payable. It also explains scrutiny, orders, deemed approval, appealability and the circumstances in which the waiver becomes void. Circulars GST - States Fri, 18 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69547