https://www.taxtmi.com/circulars?id=70800 Section 128A grants conditional waiver of interest, penalty, or both for eligible section 73 demands relating to financial years 2017-18 to 2019-20, subject to full payment of tax and electronic application. Applications require withdrawal of pending challenges concerning the relevant demand. Composite demands require payment of all tax, including tax for ineligible periods and erroneous refunds, although waiver remains limited to eligible-period demands other than erroneous refunds. Input tax credit no longer payable under retrospective time-limit relief may be deducted where the credit was denied solely on that ground. Failure to pay residual liabilities or additional tax determined in departmental proceedings voids the waiver. en-us Mon, 18 Nov 2024 00:00:00 +0530 Fri, 14 Aug 2026 17:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70800 Section 128A grants conditional waiver of interest, penalty, or both for eligible section 73 demands relating to financial years 2017-18 to 2019-20, subject to full payment of tax and electronic application. Applications require withdrawal of pending challenges concerning the relevant demand. Composite demands require payment of all tax, including tax for ineligible periods and erroneous refunds, although waiver remains limited to eligible-period demands other than erroneous refunds. Input tax credit no longer payable under retrospective time-limit relief may be deducted where the credit was denied solely on that ground. Failure to pay residual liabilities or additional tax determined in departmental proceedings voids the waiver. Circulars GST - States Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70800