Waiver eligibility for interest and penalty clarified; specified registered persons given a limited window to pay tax for waiver. Notification under the Jharkhand GST Act designates cutoff dates for payment to obtain waiver of interest and/or penalty: registered persons with a notice, statement or order have a cutoff of 31.03.2025; registered persons subject to a redetermination order pursuant to appellate direction have a cutoff of six months from the date of that redetermination. The notification is effective from 1 November 2024.
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Provisions expressly mentioned in the judgment/order text.
Waiver eligibility for interest and penalty clarified; specified registered persons given a limited window to pay tax for waiver.
Notification under the Jharkhand GST Act designates cutoff dates for payment to obtain waiver of interest and/or penalty: registered persons with a notice, statement or order have a cutoff of 31.03.2025; registered persons subject to a redetermination order pursuant to appellate direction have a cutoff of six months from the date of that redetermination. The notification is effective from 1 November 2024.
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