https://www.taxtmi.com/circulars?id=71258 Section 128A provides conditional waiver of interest or penalty or both for eligible section 73 demands relating to financial years 2017-18 to 2019-20, subject to full payment of tax and prescribed applications in FORM GST SPL-01 or SPL-02. Pending appeals, writ petitions and special leave petitions concerning the demand must be withdrawn. Tax paid through FORM GST DRC-03 for an adjudicated demand must be adjusted through FORM GST DRC-03A before filing SPL-02. Waiver is limited to eligible periods and non-erroneous-refund demands; unpaid residual interest, penalty, or additional tax within the prescribed period renders the waiver void. en-us Thu, 30 Jan 2025 00:00:00 +0530 Thu, 10 Sep 2026 18:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71258 Section 128A provides conditional waiver of interest or penalty or both for eligible section 73 demands relating to financial years 2017-18 to 2019-20, subject to full payment of tax and prescribed applications in FORM GST SPL-01 or SPL-02. Pending appeals, writ petitions and special leave petitions concerning the demand must be withdrawn. Tax paid through FORM GST DRC-03 for an adjudicated demand must be adjusted through FORM GST DRC-03A before filing SPL-02. Waiver is limited to eligible periods and non-erroneous-refund demands; unpaid residual interest, penalty, or additional tax within the prescribed period renders the waiver void. Circulars GST - States Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71258