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TMI BlogProcedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73 [ Rule 164 ]X X X X Extracts X X X X X X X X Extracts X X X X ..... along with the details of the payments made in FORM GST DRC-03 towards the tax demanded. [ Rule 164(1) ] Any person who is eligible for waiver of interest, or penalty, or both, in respect of orders mentioned in clauses (b) and (c) of section 128A(1), may file an application electronically in FORM GST SPL 02 on the common portal, providing the details of the said order, along with the details of the payments made towards the tax demanded: Provided 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [ Rule 164(5) ] Time period of filling application under Section 128A Any person who wishes to file an application under sub-rule (1) or sub-rule (2), may do so within a period of three months from the date notified under section 128A(1) . Provided that where an application in FORM GST SPL-02 is to be filed in cases referred to in the first proviso to section 128A(1), the time limit for filing the said application shall be six months from the date of communication of the order of the proper officer re-determining such tax under section 73. [ Rule 164(6) ] Withdrawal of pending Appeal or write petition The application under sub-rule (1) or sub-rule (2) shall be accompanied by documents evidencing withdrawal of appeal or writ petition, if any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (10) 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) ] (11) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be conclude - If no order is issued by the proper officer within the time limit specified in rule 164(13), then the application in FORM GST SPL-01 or FORM GST SPL-02, as the case may be, shall be deemed to be approved and the proceedings shall be deemed to be concluded. Order become a void - In cases where the taxpayer is required to pay an additional amount of tax liability as per the second proviso to section 128A(1) , and such additional payment is not made within the time limit specified in the said proviso, the waiver of interest, or penalty, or both, under the said section as per the order issued in FORM GST SPL-05 or FORM GST SPL-06, if any, shall become void. [ Rule 164(16) ] Filed appeal against rejection of application made under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tored, subject to condition that the applicant files an undertaking electronically on the portal in FORM GST SPL-08, within a period of three months from the date of issuance of the order by the appellate authority in FORM GST APL-04, that he has neither filed nor intends to file any appeal against the said order of the Appellate Authority. [ Rule 164(15)(b) ] Payment of any additional amount [ Rule 164(17) ] In cases where the taxpayer is required to pay any amount of interest, or penalty, or both, in respect of any demand pertaining to erroneous refund or on account of demand pertaining to the period other than the period mentioned in section 128A(1) , and the details of such amount have been mentioned in FORM GST SPL-05 or FORM GST SPL-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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