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 Puducherry Goods and Services Tax Act, 2017 - G.O. Ms. No. 17 - Puducherry SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Waiver of interest and penalty: payment deadlines set for specified classes of registered persons to qualify for relief. Notification fixes dates for payment to qualify for waiver of interest and penalty for two classes of registered persons: (i) those issued a notice, statement or order-payment permitted up to 31-03-2025 to obtain the waiver; and (ii) those issued a notice under the assessment procedure whose tax is re-determined by a proper officer pursuant to appellate direction-payment permitted until the date ending on completion of six months from issuance of the re-determination order. Notification is effective from 1 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: payment deadlines set for specified classes of registered persons to qualify for relief.
Notification fixes dates for payment to qualify for waiver of interest and penalty for two classes of registered persons: (i) those issued a notice, statement or order-payment permitted up to 31-03-2025 to obtain the waiver; and (ii) those issued a notice under the assessment procedure whose tax is re-determined by a proper officer pursuant to appellate direction-payment permitted until the date ending on completion of six months from issuance of the re-determination order. Notification is effective from 1 November 2024.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.