GST
Section 128A waiver scheme for old notices
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Facts
Sec 128A waived interest and penalty on Sec 73 demands for FY 2017-18 to 2019-20 if the full tax was paid by the notified date (31 March 2025) and the application was filed within its window. The window has now closed.
Provisions and law
- Sec 128A, CGST Act 2017Waiver of interest and penalty for Sec 73 demands for FY 2017-18 to 2019-20 on paying tax by the notified date
Analysis
If you paid in time and applied, follow up on the application status. If not, the scheme is not available now. Sec 74 fraud cases were never covered. Where an application was filed but the officer rejected it, the rejection order can be appealed under Sec 107.
Conclusion
- Check if you paid and applied under the scheme.
- If applied, check the status on the portal.
- If not, reply or appeal on merits.
- Watch for any new scheme notification.
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