https://www.taxtmi.com/article/detailed?id=13658 Section 128A permits waiver of interest and penalties for specified GST demands tied to tax periods between July 1, 2017 and March 31, 2020 where the full tax is paid by the statutory cutoff and prescribed applications and withdrawals of appeals are submitted; exclusions include erroneous refunds and pending unwithdrawn appeals, and payments may be from electronic cash or credit ledgers except in specified cases. Section 16(5) permits retrospective claiming of Input Tax Credit for supplies in specified financial years where claims were filed by the stated return cutoff, conditioned on valid invoices, receipt of supplies, supplier tax payment, and return filing, with rectification processed by the proper officer and no refund of past payments. en-us Wed, 26 Feb 2025 08:18:23 +0530 Wed, 26 Feb 2025 08:18:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13658 Section 128A permits waiver of interest and penalties for specified GST demands tied to tax periods between July 1, 2017 and March 31, 2020 where the full tax is paid by the statutory cutoff and prescribed applications and withdrawals of appeals are submitted; exclusions include erroneous refunds and pending unwithdrawn appeals, and payments may be from electronic cash or credit ledgers except in specified cases. Section 16(5) permits retrospective claiming of Input Tax Credit for supplies in specified financial years where claims were filed by the stated return cutoff, conditioned on valid invoices, receipt of supplies, supplier tax payment, and return filing, with rectification processed by the proper officer and no refund of past payments. Articles Goods and Services Tax - GST Wed, 26 Feb 2025 08:18:23 +0530 https://www.taxtmi.com/article/detailed?id=13658