Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73 [ Rule 164 ]

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....ded that the payment towards such tax demanded shall be made only by crediting the amount in the electronic liability register against the debit entry created by the said order: * Provided further that if the payment towards such tax demanded has been made through FORM GST DRC-03, an application in FORM GST DRC-03A, as prescribed in rule 142(2B), shall be filed by the said person for credit of the said amount in the Electronic Liability Register against the debit entry created for the said demand, before filing the application in FORM GST SPL-02. [ Rule 164(2) ] Payment of Demand specified according to notice or statement or order * Where the notice or statement or order mentioned in section 128A(1) includes demand of tax, partially on account of erroneous refund and partially for other reasons, an application under sub-rule (1) or sub-rule (2) may be filed only after payment of the full amount of tax demanded in the said notice or statement or order, on or before the date notified under the said sub-section. [ Rule 164(3) ] * On or Before 27.03.2025 Where the notice or statement or order mentioned in section 128A(1) includes demand of tax, partially for ....

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.... or sub-rule (2) shall be accompanied by documents evidencing withdrawal of appeal or writ petition, if any, filed before any Appellate Authority, or Tribunal or Court, as the case may be, to establish that the applicant is eligible for the waiver of interest or penalty or both, in terms of section 128A. * Provided that where the applicant has filed an application for withdrawal of an appeal or writ petition filed before the Appellate Authority or Appellate Tribunal or a court, as the case may be, but the order for withdrawal has not been issued by the concerned authority till the date of filing of the application under sub-rule (1) or sub-rule (2), the applicant shall upload the copy of such application or document filed for withdrawal of the said appeal or writ petition along with the application under sub-rule (1) or sub-rule (2), and shall upload the copy of the order for withdrawal of the said appeal or writ petition on the common portal, within one month of the issuance of the said order for withdrawal by the concerned authority. [ Rule 164(7) ] On or After 27.03.2025   * The application under sub-rule (1) or sub-rule (2) shall be accompanied by documents evidencin....

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....ate of receipt of the said application and shall also give the applicant an opportunity of being heard. * Given reply - On receiving the notice under rule 164(8), the applicant may file a reply to the said notice on the common portal in FORM GST SPL-04, within a period of one month from the date of receipt of the said notice. * Acceptance of application for further proceeding  * If the proper officer is satisfied that the applicant is eligible for waiver of interest and penalty as per section 128A, he shall issue an order in FORM GST SPL-05 on the common portal accepting the said application and concluding the proceedings under section 128A. [ Rule 164(10) ] * In cases where the order in FORM GST SPL-05 is issued by the proper officer under rule 164(10).- * (a) in respect of an application filed in FORM GST SPL-01 pertaining to a notice or statement referred to in section 128A(1)(a), the summary of order in FORM GST DRC-07 as per rule 142(5) shall not be required to be issued by the proper officer, in respect of the said notice or statement; * (b) in respect of an application filed in FORM GST SPL-02 pertaining to an order referred to in clause (b) or clause (....

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....he applicant against the order mentioned in clause (b) or clause (c) of section 128A(1), and withdrawn for filing the application in FORM GST SPL-02 in accordance with section 128A(3), shall be restored. [ Rule 164(15)(a) ] * In cases where an appeal is filed against the order in FORM GST SPL-07 for rejection of application for waiver of interest, or penalty, or both, if - * (i) the appellate authority has held that the proper officer has wrongly rejected the application for waiver of interest, or penalty, or both, in FORM GST SPL-07, the said appellate authority shall pass an order in FORM GST SPL-06 on the common portal accepting the said application and concluding the proceedings under section 128A; or * (ii) the appellate authority has held that the proper officer has rightly rejected the application for waiver of interest, or penalty, or both, in FORM GST SPL-07, the original appeal, if any, filed by the applicant against the order mentioned in clause (b) or clause (c) of section 128A(1), and withdrawn for filing the application in FORM GST SPL-02 in accordance with section 128A(3), shall be restored, subject to condition that the applicant files an undertaking elec....