https://www.taxtmi.com/notifications?id=146493 Rule 164 establishes an electronic mechanism for waiver of interest, penalty, or both under section 128A for specified section 73 demands. Eligible persons must file FORM GST SPL-01 for notices or statements and FORM GST SPL-02 for demand orders, supported by tax-payment details and proof of withdrawal of pending appeals or writ petitions. The proper officer may issue a deficiency notice, accept an eligible application through FORM GST SPL-05, or reject it through FORM GST SPL-07. Timely inaction results in deemed approval. Waiver becomes void if required additional tax or specified remaining interest or penalty is not paid within the prescribed period. en-us Fri, 10 Jan 2025 00:00:00 +0530 Wed, 05 Aug 2026 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146493 Rule 164 establishes an electronic mechanism for waiver of interest, penalty, or both under section 128A for specified section 73 demands. Eligible persons must file FORM GST SPL-01 for notices or statements and FORM GST SPL-02 for demand orders, supported by tax-payment details and proof of withdrawal of pending appeals or writ petitions. The proper officer may issue a deficiency notice, accept an eligible application through FORM GST SPL-05, or reject it through FORM GST SPL-07. Timely inaction results in deemed approval. Waiver becomes void if required additional tax or specified remaining interest or penalty is not paid within the prescribed period. Notifications GST - States Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146493