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)

Central Govt sets deadlines for tax payments to qualify for waivers under CGST Act, Sections 128A and 74. Effective Nov 2024.

The Central Government, under the Central Goods and Services Tax Act, 2017, has issued a notification specifying deadlines for tax payments to qualify for waivers of interest and penalties under Section 128A. Registered persons with notices, statements, or orders under Section 128A must pay by March 31, 2025. For those with notices under Section 74, payments must be made within six months from the order date by the proper officer under Section 73. This notification takes effect on November 1, 2024.