https://www.taxtmi.com/notifications?id=146710 Rule 164 establishes a portal-based procedure for waiver of interest or penalty, or both, under section 128A for eligible section 73 demands. Applications are filed in FORM GST SPL-01 for notices or statements and FORM GST SPL-02 for specified orders, supported by tax-payment and appeal-withdrawal evidence. The proper officer may issue FORM GST SPL-03, receive a reply in FORM GST SPL-04, and accept or reject the application through prescribed orders. Delayed orders result in deemed approval, while non-payment of required additional tax or remaining interest or penalty voids the waiver. en-us Thu, 09 Jan 2025 00:00:00 +0530 Mon, 24 Aug 2026 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146710 Rule 164 establishes a portal-based procedure for waiver of interest or penalty, or both, under section 128A for eligible section 73 demands. Applications are filed in FORM GST SPL-01 for notices or statements and FORM GST SPL-02 for specified orders, supported by tax-payment and appeal-withdrawal evidence. The proper officer may issue FORM GST SPL-03, receive a reply in FORM GST SPL-04, and accept or reject the application through prescribed orders. Delayed orders result in deemed approval, while non-payment of required additional tax or remaining interest or penalty voids the waiver. Notifications GST - States Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146710