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of <h1>Clarification on Section 128A: Waiver of Interest or Penalties for Demands Under Section 73 Until March 2020.</h1> The circular addresses issues regarding the implementation of Section 128A of the CGST Act, 2017, which allows for the waiver of interest or penalties for demands raised under Section 73 for the period from July 1, 2017, to March 31, 2020. It clarifies that payments made through FORM GSTR-3B before November 1, 2024, are eligible for the benefits under Section 128A. It also outlines procedures for cases where tax periods partially fall under Section 128A. Taxpayers must file specific forms and notify appellate authorities if they wish to avail of these benefits and withdraw relevant appeals.
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