What is the eligible condition of Gst amnesty scheme 2024

what is the eligible condition of the amnesty scheme Us128A CGST 2024.


note
a) gstr1a vs GSTR3B short payment is eligible to apply spl02 u/s 128a CGST act2024


b) We declare More than sales turnover in gstr1 we received Outstanding demand FORM DRC 07 u/s 73 is eligible to claim waiver of interest and penalty u/s 73 of CGST 2017