Answer

1. F

   Facts

   Sec 128A waived interest and penalty for demands under Sec 73 for FY 2017-18 to 2019-20 where the full tax was paid by 31 March 2025 and an application was made in the notified forms by 30 June 2025. Check for any later extension notification; otherwise the window has closed.

2. P

   Provisions and law

   • Sec 128A, CGST Act 2017Waiver of interest and penalty for Sec 73 demands of FY 2017-18 to 2019-20 on payment of tax
   • Sec 73, CGST Act 2017Demand for tax short paid without fraud, for periods up to FY 2023-24
3. A

   Analysis

   If you had applied in time, follow up on the order under the scheme. If not, the waiver is no longer open for new applications unless extended. Sec 74 fraud demands were never covered. Your remaining options are appeal, rectification or payment with interest.

4. C

   Conclusion

   1. 1Check whether an application was filed and its status
   2. 2If not, check the portal and CBIC for any extension
   3. 3If closed, decide between appeal and payment
   4. 4Keep proof of any tax paid before the deadline

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.