Waiver of interest or penalty under section 128A clarified for GST demands, payment conditions, forms, and appeal procedure. Clarification is issued on the waiver of interest or penalty or both under section 128A of the Assam GST Act, 2017, for section 73 demands relating to FY 2017-18, 2018-19 and 2019-20. The circular explains the filing of waiver applications, withdrawal of pending appeals or writ petitions, modes and timing of tax payment, adjustment of amounts already paid through FORM GST DRC-03, and the effect of retrospective section 16 relief on the amount payable. It also clarifies processing, forms, deemed approval, appeal consequences, and the scope of coverage for IGST, compensation cess, transitional credit, and excluded items such as late fee and redemption fine.
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Waiver of interest or penalty under section 128A clarified for GST demands, payment conditions, forms, and appeal procedure.
Clarification is issued on the waiver of interest or penalty or both under section 128A of the Assam GST Act, 2017, for section 73 demands relating to FY 2017-18, 2018-19 and 2019-20. The circular explains the filing of waiver applications, withdrawal of pending appeals or writ petitions, modes and timing of tax payment, adjustment of amounts already paid through FORM GST DRC-03, and the effect of retrospective section 16 relief on the amount payable. It also clarifies processing, forms, deemed approval, appeal consequences, and the scope of coverage for IGST, compensation cess, transitional credit, and excluded items such as late fee and redemption fine.
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