https://www.taxtmi.com/circulars?id=69642 Section 128A and Rule 164 are clarified for availing waiver of interest or penalty, or both, on Section 73 demands for 1 July 2017 to 31 March 2020. Tax paid through FORM GSTR-3B before 1 November 2024 is treated as eligible where intended towards the relevant demand, while post-commencement claims must follow the prescribed payment modes. For notices or orders covering both covered and uncovered periods, the taxpayer may file FORM SPL-01 or FORM SPL-02 after paying the covered-period liability and intimate the appellate forum of the intention not to pursue the appeal for that period. en-us Wed, 30 Apr 2025 00:00:00 +0530 Mon, 13 Apr 2026 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69642 Section 128A and Rule 164 are clarified for availing waiver of interest or penalty, or both, on Section 73 demands for 1 July 2017 to 31 March 2020. Tax paid through FORM GSTR-3B before 1 November 2024 is treated as eligible where intended towards the relevant demand, while post-commencement claims must follow the prescribed payment modes. For notices or orders covering both covered and uncovered periods, the taxpayer may file FORM SPL-01 or FORM SPL-02 after paying the covered-period liability and intimate the appellate forum of the intention not to pursue the appeal for that period. Circulars GST - States Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69642