Waiver of interest and penalty under Section 128A clarifies eligibility, payment modes and appeal withdrawal requirements. Clarifies that taxpayers who paid tax via FORM GSTR-3B before 1 November 2024 are eligible for the waiver of interest and penalty under Section 128A for demands relating to the specified period, provided payments were intended for those demands and subject to officer verification; payments after that date must follow Rule 164 modes including FORM GST DRC-03 and electronic liability register entry. For notices/orders covering both covered and uncovered periods, taxpayers may pay tax for covered periods, file FORM SPL-01/02, inform the appellate authority of intent to avail the waiver and withdraw appeals for covered periods, whereupon the authority will adjudicate remaining periods appropriately.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Waiver of interest and penalty under Section 128A clarifies eligibility, payment modes and appeal withdrawal requirements.
Clarifies that taxpayers who paid tax via FORM GSTR-3B before 1 November 2024 are eligible for the waiver of interest and penalty under Section 128A for demands relating to the specified period, provided payments were intended for those demands and subject to officer verification; payments after that date must follow Rule 164 modes including FORM GST DRC-03 and electronic liability register entry. For notices/orders covering both covered and uncovered periods, taxpayers may pay tax for covered periods, file FORM SPL-01/02, inform the appellate authority of intent to avail the waiver and withdraw appeals for covered periods, whereupon the authority will adjudicate remaining periods appropriately.
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