Section 128A waiver under Assam GST clarified for tax demands, filing procedure, payment conditions, and appeal handling. Section 128A of the Assam GST Act, 2017 provides waiver of interest or penalty or both for demands under section 73 relating to FYs 2017-18, 2018-19 and 2019-20, subject to payment of the full tax demanded within the notified time and compliance with Rule 164. The circular explains eligible categories of cases, filing of FORM GST SPL-01 or SPL-02, withdrawal of pending appeals or writ proceedings, modes of payment through DRC-03, Electronic Liability Register and DRC-03A, and the processing of applications through SPL-03, SPL-04, SPL-05, SPL-06 and SPL-07. It also clarifies computation of payable tax, including deductions for amounts no longer payable under section 16(5) and 16(6), and the scope of covered and excluded demands.
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 under Assam GST clarified for tax demands, filing procedure, payment conditions, and appeal handling.
Section 128A of the Assam GST Act, 2017 provides waiver of interest or penalty or both for demands under section 73 relating to FYs 2017-18, 2018-19 and 2019-20, subject to payment of the full tax demanded within the notified time and compliance with Rule 164. The circular explains eligible categories of cases, filing of FORM GST SPL-01 or SPL-02, withdrawal of pending appeals or writ proceedings, modes of payment through DRC-03, Electronic Liability Register and DRC-03A, and the processing of applications through SPL-03, SPL-04, SPL-05, SPL-06 and SPL-07. It also clarifies computation of payable tax, including deductions for amounts no longer payable under section 16(5) and 16(6), and the scope of covered and excluded demands.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
