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)

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.