NOTIFICATION
| Notification No. | Subject |
| Notification No. 21/2024 - Central Tax dt. 08.10.2024 |
Last date upto which payment for the tax payable as referred to in section 128A can be made for waiver of interest, or penalty, or both, under the said section |
Portal Related Updates
| Date | Subject |
| 14.01.2025 | Advisory for Waiver Scheme under Section 128A. |
| 29.12.2024 | Advisory for Waiver Scheme under Section 128A. |
| 08.11.2024 |
Advisory For Waiver Scheme Under Section 128A. |
CIRCULAR
| Circular No. | Subject |
| Circular No. 238/32/2024-GST dt. 15.10.2024 |
Clarification of various doubts related to Section 128A of the CGST Act, 2017. |
RELEVANT FORMS
| Forms | Subject |
| FORM GST SPL-01 | Application for waiver of interest or penalty or both under section 128A in respect of a notice or a statement mentioned in clause (a) of sub-section (1) of the said section |
| FORM GST SPL-02 | Application for waiver of interest or penalty or both under section 128A, in respect of an order mentioned in clause (b) or clause (c) of sub-section (1) of the said section |
| FORM GST SPL-03 | Notice in response to an application filed under Section 128A |
| FORM GST SPL-04 | Reply to notice issued under rule 164(8) |
| FORM GST SPL-05 | Order for conclusion of proceedings as per section 128A |
| FORM GST SPL-06 | Order for conclusion of proceedings as per section 128A |
| FORM GST SPL-07 | Order for Rejection of Application submitted under section 128A |
| FORM GST SPL-08 | Undertaking submitted under rule 164(15)(b)(ii) |
COMMUNITY INSIGHTS
|
Topic |
Publish Date |
|
|
|
Section 128A: Relief to Reduce Litigation As we know that it has been more than seven years since the introduction of the goods and services tax (GST). In those seven years, the Government on the recommendation of the GST Council, had provided many reliefs & facilities to the taxpayers. Section 128A is also one of them. Which provides an option to the taxpayers that if the amount mentioned in the show cause notice (SCN) issued u/s 73................ Read More |
26.10.2024 |
CASE LAW
| Authority | One liner |
|
2025(01)LCX0136 Gauhati High Court Duroply Industries Limited |
Interest and penalty waived under Section 128A of CGST Act 2017 as principal amount was deposited and petitioner can claim refund. |
