Seeks to notify date under sub-section (1) of Section 128A of RGST Act, 2017 regarding payment of tax payable by a class of registered person - F.12(1)FD/Tax/2024-107 - Rajasthan SGST
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Waiver of interest and penalty - payment windows set for specified classes of registered persons to obtain relief. Notifies deadline dates under sub section (1) of Section 128A of the Rajasthan GST Act for two classes of registered persons to make payment of tax so as to qualify for waiver of interest, penalty, or both: (i) those issued a notice, statement or order under the provision, subject to a prescribed calendar date; and (ii) those with notices under the recovery provision whose tax is re determined following appellate or court directions, for whom the payment window runs until six months from the re determination order.
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 - payment windows set for specified classes of registered persons to obtain relief.
Notifies deadline dates under sub section (1) of Section 128A of the Rajasthan GST Act for two classes of registered persons to make payment of tax so as to qualify for waiver of interest, penalty, or both: (i) those issued a notice, statement or order under the provision, subject to a prescribed calendar date; and (ii) those with notices under the recovery provision whose tax is re determined following appellate or court directions, for whom the payment window runs until six months from the re determination order.
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