https://www.taxtmi.com/notifications?id=146573 The amendments introduce rule 164 for electronic applications seeking waiver of interest or penalty under section 128A for eligible section 73 demands. FORM GST SPL-01 applies to notices or statements and FORM GST SPL-02 to orders, subject to full tax payment and, where applicable, withdrawal of appeals or writ petitions. The proper officer may issue a notice, seek a reply and accept or reject the application through prescribed forms. Failure to issue an order within the stipulated period results in deemed approval and conclusion of proceedings. The amendments also revise invoice, refund, registration, appeal and demand-procedure requirements. en-us Tue, 29 Oct 2024 00:00:00 +0530 Wed, 12 Aug 2026 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146573 The amendments introduce rule 164 for electronic applications seeking waiver of interest or penalty under section 128A for eligible section 73 demands. FORM GST SPL-01 applies to notices or statements and FORM GST SPL-02 to orders, subject to full tax payment and, where applicable, withdrawal of appeals or writ petitions. The proper officer may issue a notice, seek a reply and accept or reject the application through prescribed forms. Failure to issue an order within the stipulated period results in deemed approval and conclusion of proceedings. The amendments also revise invoice, refund, registration, appeal and demand-procedure requirements. Notifications GST - States Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146573