Section 128A waiver of interest or penalty clarified for GST demands, payment rules, forms, and eligibility conditions. Section 128A of the APGST Act and Rule 164 provide waiver of interest or penalty or both for specified section 73 demands relating to FY 2017-18, 2018-19 and 2019-20, subject to full payment of the tax demanded within the notified time and compliance with prescribed procedures. The clarification covers eligible categories of notices, statements and orders, the filing of FORM GST SPL-01 or SPL-02, withdrawal of pending appeal, writ petition or special leave petition, payment through DRC-03 or the Electronic Liability Register, and the effect of retrospective section 16(5) and 16(6) on the amount payable. It also explains scrutiny, orders, deemed approval, appealability and the circumstances in which the waiver becomes void.
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.
Section 128A waiver of interest or penalty clarified for GST demands, payment rules, forms, and eligibility conditions.
Section 128A of the APGST Act and Rule 164 provide waiver of interest or penalty or both for specified section 73 demands relating to FY 2017-18, 2018-19 and 2019-20, subject to full payment of the tax demanded within the notified time and compliance with prescribed procedures. The clarification covers eligible categories of notices, statements and orders, the filing of FORM GST SPL-01 or SPL-02, withdrawal of pending appeal, writ petition or special leave petition, payment through DRC-03 or the Electronic Liability Register, and the effect of retrospective section 16(5) and 16(6) on the amount payable. It also explains scrutiny, orders, deemed approval, appealability and the circumstances in which the waiver becomes void.
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