https://www.taxtmi.com/article/detailed?id=13115 The new section 128A provides a conditional waiver of interest and penalty for GST demands relating to 1 July 2017-31 March 2020 where the full tax demand issued by notice, statement or order under the specified provisions is paid in full by the notified date (31 March 2025) or within six months of a re determination order. The scheme applies to certain notices and orders under section 73 and related provisions, is qua notice/order not qua assessee, disallows refunds of interest or penalty already paid, excludes erroneous refunds, and requires full payment to deem proceedings concluded and secure waiver of interest and penalty. en-us Sat, 16 Nov 2024 14:58:13 +0530 Sat, 16 Nov 2024 14:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13115 The new section 128A provides a conditional waiver of interest and penalty for GST demands relating to 1 July 2017-31 March 2020 where the full tax demand issued by notice, statement or order under the specified provisions is paid in full by the notified date (31 March 2025) or within six months of a re determination order. The scheme applies to certain notices and orders under section 73 and related provisions, is qua notice/order not qua assessee, disallows refunds of interest or penalty already paid, excludes erroneous refunds, and requires full payment to deem proceedings concluded and secure waiver of interest and penalty. Articles Goods and Services Tax - GST Sat, 16 Nov 2024 14:58:13 +0530 https://www.taxtmi.com/article/detailed?id=13115