https://www.taxtmi.com/notifications?id=146906 New rule 164 establishes an electronic procedure for waiver of interest, penalty, or both under section 128A for eligible section 73 demands. Applicants must file FORM GST SPL-01 for notices or statements or FORM GST SPL-02 for orders, provide payment details, and withdraw related appeals or writ petitions where applicable. The proper officer may issue a notice in FORM GST SPL-03, receive a reply in FORM GST SPL-04, and accept or reject the application through prescribed forms. Failure to issue an order within the prescribed period results in deemed approval and conclusion of proceedings. en-us Fri, 06 Feb 2026 00:00:00 +0530 Tue, 15 Sep 2026 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146906 New rule 164 establishes an electronic procedure for waiver of interest, penalty, or both under section 128A for eligible section 73 demands. Applicants must file FORM GST SPL-01 for notices or statements or FORM GST SPL-02 for orders, provide payment details, and withdraw related appeals or writ petitions where applicable. The proper officer may issue a notice in FORM GST SPL-03, receive a reply in FORM GST SPL-04, and accept or reject the application through prescribed forms. Failure to issue an order within the prescribed period results in deemed approval and conclusion of proceedings. Notifications GST - States Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146906