Section No. 128-A - Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods

Notification - Number and Date
Brief Details
Amended
Superseded
Rescinded
Remark, If any
02/2025 (Instruction) - GST 04.02.0255
Procedure to be followed in Departmental appeal filed against interest and /or penalty only, related to Section 128A of the CGST Act, 2017.
21/2024 - Central Tax 08.10.2024

Ii notifies the date upto which payment of tax could be made for availing benefit under section 128A of the CGST Act, 2017.

(w.e.f. 01.11.2024).