GST waiver payment dates fixed for interest and penalty relief under the Uttar Pradesh tax framework. A notification under section 128A of the Uttar Pradesh Goods and Services Tax Act, 2017 specifies the payment dates for waiver of interest or penalty, or both, in respect of notices, statements, or orders covered by that provision. For certain registered persons, the payment date is fixed as 31 March 2025. For persons covered by a notice under section 74(1) and redetermination under sections 75(2) and 73, the date is six months from the order redetermining tax under section 73. The notification is deemed effective from 1 November 2024.
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Provisions expressly mentioned in the judgment/order text.
GST waiver payment dates fixed for interest and penalty relief under the Uttar Pradesh tax framework.
A notification under section 128A of the Uttar Pradesh Goods and Services Tax Act, 2017 specifies the payment dates for waiver of interest or penalty, or both, in respect of notices, statements, or orders covered by that provision. For certain registered persons, the payment date is fixed as 31 March 2025. For persons covered by a notice under section 74(1) and redetermination under sections 75(2) and 73, the date is six months from the order redetermining tax under section 73. The notification is deemed effective from 1 November 2024.
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