Waiver of interest or penalty under Section 128A allows relief where taxpayers follow prescribed payment and procedural steps. Section 128A and Rule 164 allow waiver of interest or penalty for demands under Section 73 for 1 July 2017-31 March 2020; payments made via FORM GSTR-3B before 1 November 2024 are eligible if intended for the demand and verified, while payments after that date must follow rule 164 modes (including FORM GST DRC-03/electronic liability register). For mixed-period notices, taxpayers may pay tax for covered periods, file FORM SPL-01 or FORM SPL-02, notify appellate authorities of non-pursuit for covered years, and the appellate authority will decide on periods outside the waiver window.
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 or penalty under Section 128A allows relief where taxpayers follow prescribed payment and procedural steps.
Section 128A and Rule 164 allow waiver of interest or penalty for demands under Section 73 for 1 July 2017-31 March 2020; payments made via FORM GSTR-3B before 1 November 2024 are eligible if intended for the demand and verified, while payments after that date must follow rule 164 modes (including FORM GST DRC-03/electronic liability register). For mixed-period notices, taxpayers may pay tax for covered periods, file FORM SPL-01 or FORM SPL-02, notify appellate authorities of non-pursuit for covered years, and the appellate authority will decide on periods outside the waiver window.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
