https://www.taxtmi.com/notifications?id=146302 Rule 164 creates an electronic procedure for waiver of interest, penalty, or both under section 128A for qualifying section 73 demands. Applications must be filed in FORM GST SPL-01 for notices or statements and FORM GST SPL-02 for orders, with payment details and evidence of withdrawal of appeals or writ petitions where applicable. The proper officer may issue a notice in FORM GST SPL-03, receive a reply in FORM GST SPL-04, and approve or reject the application through prescribed forms. Timely payment of required tax is essential, and delayed required payments can void the waiver. en-us Thu, 07 Nov 2024 00:00:00 +0530 Mon, 27 Jul 2026 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146302 Rule 164 creates an electronic procedure for waiver of interest, penalty, or both under section 128A for qualifying section 73 demands. Applications must be filed in FORM GST SPL-01 for notices or statements and FORM GST SPL-02 for orders, with payment details and evidence of withdrawal of appeals or writ petitions where applicable. The proper officer may issue a notice in FORM GST SPL-03, receive a reply in FORM GST SPL-04, and approve or reject the application through prescribed forms. Timely payment of required tax is essential, and delayed required payments can void the waiver. Notifications GST - States Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146302