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 SGST Act - 21/2024-GST/SIKKIM - Sikkim SGST
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Waiver of interest and penalties: specified registered persons may qualify by making payment by the notified deadline. Notification fixes dates for qualifying payments for waiver of interest and penalties under Section 128A of the Sikkim GST Act: registered persons with a notice, statement or order may pay by 31.03.2025; persons with a notice under section 74 whose tax is re determined pursuant to appellate direction under section 75 may pay within six months of the re determination order (treated as an order under section 73). The 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 penalties: specified registered persons may qualify by making payment by the notified deadline.
Notification fixes dates for qualifying payments for waiver of interest and penalties under Section 128A of the Sikkim GST Act: registered persons with a notice, statement or order may pay by 31.03.2025; persons with a notice under section 74 whose tax is re determined pursuant to appellate direction under section 75 may pay within six months of the re determination order (treated as an order under section 73). The notification is effective from 1 November 2024.
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