{"id":77286,"date":"2026-11-07T13:04:07","date_gmt":"2026-11-07T13:04:07","guid":{"rendered":""},"modified":"2026-11-07T13:04:07","modified_gmt":"2026-11-07T13:04:07","slug":"self-assessed-gst-is-not-excluded-from-interest-waiver-in-tax-proceedings-while-approved-waivers-face-revocation-limits","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77286","title":{"rendered":"Self-assessed GST is not excluded from interest waiver in tax proceedings, while approved waivers face revocation limits."},"content":{"rendered":"<p>Self-assessed GST is not excluded from interest waiver in tax proceedings, while approved waivers face revocation limits.<br \/>Case-Laws<br \/>GST<br \/>Self-assessed GST is not excluded from the interest waiver under Section 128A once proceedings under Section 73 are initiated. This position is relevant where self-assessed tax was paid belatedly, GSTR-3B was filed late, and the tax liability has been discharged. An approval issued in Form GST SPL-05 cannot subsequently be declared void outside the scope of Rule 164(16) or (17).<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=105944\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Self-assessed GST is not excluded from interest waiver in tax proceedings, while approved waivers face revocation limits.Case-LawsGSTSelf-assessed GST is not excluded from the interest waiver under Section 128A once proceedings under Section 73 are ini&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77286","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77286","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=77286"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77286\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}