Waiver of interest or penalty: taxpayers may obtain relief for specified past GST demands by paying full tax and complying. The circular sets out eligibility, filing and processing rules for a waiver of interest or penalty relating to certain past GST demands: taxpayers must file designated electronic applications for each notice/order, withdraw or document withdrawal of pending appeals/writs, and pay the full tax demand (after deducting amounts no longer payable due to retrospective ITC provisions) by the notified deadline to be eligible. Payments may be made from cash or credit ledgers subject to specified exceptions; officers will examine applications, allow hearings, and issue acceptance or rejection orders within prescribed timelines, with deemed approval where timelines lapse.
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: taxpayers may obtain relief for specified past GST demands by paying full tax and complying.
The circular sets out eligibility, filing and processing rules for a waiver of interest or penalty relating to certain past GST demands: taxpayers must file designated electronic applications for each notice/order, withdraw or document withdrawal of pending appeals/writs, and pay the full tax demand (after deducting amounts no longer payable due to retrospective ITC provisions) by the notified deadline to be eligible. Payments may be made from cash or credit ledgers subject to specified exceptions; officers will examine applications, allow hearings, and issue acceptance or rejection orders within prescribed timelines, with deemed approval where timelines lapse.
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