https://www.taxtmi.com/notifications?id=146492 A new rule 164 prescribes the procedure for waiver of interest or penalty under section 128A for eligible demands under section 73. Applicants must file Form GST SPL-01 for notices or statements and Form GST SPL-02 for orders, provide payment details, meet tax-payment conditions, and evidence withdrawal of any appeal or writ petition. The process includes scrutiny notice, reply, hearing, approval or rejection orders, prescribed decision timelines, deemed approval for delay, and consequences where required additional tax or remaining interest or penalty is unpaid. en-us Mon, 21 Apr 2025 00:00:00 +0530 Wed, 05 Aug 2026 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146492 A new rule 164 prescribes the procedure for waiver of interest or penalty under section 128A for eligible demands under section 73. Applicants must file Form GST SPL-01 for notices or statements and Form GST SPL-02 for orders, provide payment details, meet tax-payment conditions, and evidence withdrawal of any appeal or writ petition. The process includes scrutiny notice, reply, hearing, approval or rejection orders, prescribed decision timelines, deemed approval for delay, and consequences where required additional tax or remaining interest or penalty is unpaid. Notifications GST - States Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146492