https://www.taxtmi.com/article/detailed?id=13080 Section 128A creates a GST amnesty waiving interest and penalty where taxpayers meet scheme conditions, but the treatment of appeal pre-deposits is unclear-specifically whether withdrawn pre-deposits can be treated as tax paid or whether taxpayers must pay full tax and seek refund separately. The Circular and related rules require payment of entire tax demands where notices cover multiple periods, including those outside the scheme, and mandate timely payment of interest and penalty for excluded periods, a position that may conflict with recent authority invalidating consolidated multi period notices. en-us Tue, 05 Nov 2024 12:53:39 +0530 Tue, 05 Nov 2024 12:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13080 Section 128A creates a GST amnesty waiving interest and penalty where taxpayers meet scheme conditions, but the treatment of appeal pre-deposits is unclear-specifically whether withdrawn pre-deposits can be treated as tax paid or whether taxpayers must pay full tax and seek refund separately. The Circular and related rules require payment of entire tax demands where notices cover multiple periods, including those outside the scheme, and mandate timely payment of interest and penalty for excluded periods, a position that may conflict with recent authority invalidating consolidated multi period notices. Articles Goods and Services Tax - GST Tue, 05 Nov 2024 12:53:39 +0530 https://www.taxtmi.com/article/detailed?id=13080