State 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 MGST Act. - 21/2024-STATE TAX - Mizoram SGST
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Waiver of interest and penalties: payment deadline set to qualify registered persons for relief upon notices or redetermination orders. Notification fixes final dates by which specified classes of registered persons may pay tax to qualify for a waiver of interest and penalties under the interest and penalty waiver mechanism: one date for persons issued a notice, statement, or order and a separate cutoff of six months from the redetermination order for persons whose tax is redetermined following appellate directions.
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 penalties: payment deadline set to qualify registered persons for relief upon notices or redetermination orders.
Notification fixes final dates by which specified classes of registered persons may pay tax to qualify for a waiver of interest and penalties under the interest and penalty waiver mechanism: one date for persons issued a notice, statement, or order and a separate cutoff of six months from the redetermination order for persons whose tax is redetermined following appellate directions.
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