https://www.taxtmi.com/circulars?id=70569 Section 128A permits waiver of interest, penalty, or both for specified section 73 demands relating to the eligible period. Tax paid through FORM GSTR-3B before the provision came into force may qualify where paid before the relevant demand notice or adjudication order and verified by the proper officer. For later availment, payment must follow Rule 164. Where proceedings cover both eligible and non-eligible periods, tax may be paid for the eligible period and an application filed in FORM SPL-01 or FORM SPL-02, with intimation that the appeal will not be pursued for that period. en-us Thu, 17 Apr 2025 00:00:00 +0530 Thu, 30 Jul 2026 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70569 Section 128A permits waiver of interest, penalty, or both for specified section 73 demands relating to the eligible period. Tax paid through FORM GSTR-3B before the provision came into force may qualify where paid before the relevant demand notice or adjudication order and verified by the proper officer. For later availment, payment must follow Rule 164. Where proceedings cover both eligible and non-eligible periods, tax may be paid for the eligible period and an application filed in FORM SPL-01 or FORM SPL-02, with intimation that the appeal will not be pursued for that period. Circulars GST - States Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70569