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        GST - States

        Seeks to notify date under sub-section (1) of Section 128A of MGST Act. - 21/2024-State Tax - Maharashtra SGST

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        Waiver of interest and penalty: notified deadlines let registered persons pay tax by specified dates to secure waiver. Notification under Section 128A specifies dates for registered persons to pay tax stated in a notice, statement or order to secure waiver of interest or penalty: 31st March 2025 for persons issued such notices/statements/orders; and, where a notice under assessment provisions followed by an order redetermining tax is involved, payment must be made within six months from issuance of that redetermination order. The notification is effective from 1st November 2024.
                          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 penalty: notified deadlines let registered persons pay tax by specified dates to secure waiver.

                                Notification under Section 128A specifies dates for registered persons to pay tax stated in a notice, statement or order to secure waiver of interest or penalty: 31st March 2025 for persons issued such notices/statements/orders; and, where a notice under assessment provisions followed by an order redetermining tax is involved, payment must be made within six months from issuance of that redetermination order. The notification is effective from 1st November 2024.


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