https://www.taxtmi.com/notifications?id=147399 Rule 164 establishes an electronic process for waiver of interest, penalty, or both under section 128A in relation to eligible section 73 notices, statements and orders. Applicants must use FORM GST SPL-01 or SPL-02, meet tax-payment requirements, and provide withdrawal evidence for any appeal or writ petition. Tax paid through FORM GST DRC-03 for an order must be credited against the electronic liability-register debit entry through FORM GST DRC-03A before SPL-02 filing. The process provides for notice, reply, hearing, orders, prescribed decision periods, deemed approval on delay, and circumstances in which waiver becomes void. en-us Wed, 09 Jul 2025 00:00:00 +0530 Wed, 21 Oct 2026 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147399 Rule 164 establishes an electronic process for waiver of interest, penalty, or both under section 128A in relation to eligible section 73 notices, statements and orders. Applicants must use FORM GST SPL-01 or SPL-02, meet tax-payment requirements, and provide withdrawal evidence for any appeal or writ petition. Tax paid through FORM GST DRC-03 for an order must be credited against the electronic liability-register debit entry through FORM GST DRC-03A before SPL-02 filing. The process provides for notice, reply, hearing, orders, prescribed decision periods, deemed approval on delay, and circumstances in which waiver becomes void. Notifications GST - States Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147399