The Central Government notifies the respective date by which payment for the tax, as per the notice, statement, or order, must be made to qualify for a waiver of interest and penalties under Section 128A of the CGST Act. - 21/2024 - Central GST (CGST)
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Waiver of interest and penalties: payment deadlines set for registered persons to secure waiver eligibility under GST rule. Notification designates cutoff dates for specified classes of registered persons to make tax payments to qualify for a waiver of interest and penalties under section 128A, setting a uniform deadline for persons issued notices, statements or orders, and a separate period tied to the date of the proper officer's redetermination order where tax is reassessed following appellate direction. The notification comes into effect from the stated commencement date.
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 and penalties: payment deadlines set for registered persons to secure waiver eligibility under GST rule.
Notification designates cutoff dates for specified classes of registered persons to make tax payments to qualify for a waiver of interest and penalties under section 128A, setting a uniform deadline for persons issued notices, statements or orders, and a separate period tied to the date of the proper officer's redetermination order where tax is reassessed following appellate direction. The notification comes into effect from the stated commencement date.
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