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applicability pf section 128A where only Interest/penalty is due, Goods and Services Tax - GST

Issue Id: - 119736
Dated: 18-3-2025
By:- SUSHIL BANSAL

applicability pf section 128A where only Interest/penalty is due


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Dear experts,

for fy 17-18-section 73-Excess ITC claimed & reversed in 3B & accordingly order passed that as the excess ITC claimed already reversed the same is appropriated in Govt account & only Interest & penalty demanded in the order. Appeal field we have withdrawn.

Plz guide whether we are eligible for benefit u/s 128A, as while filing 128A the form asks details of tax paid through DRC 03/03A.

further for the same year some outward tax was short paid & we paid Tax & Int. before passing the order & hence in the order it was stated that as the tax & int. already paid, the same is appropriated in Govt account & only penalty demanded. Appeal field we have withdrawn.

Plz guide whether we are eligible for benefit u/s 128A, as no tax tax was due in the order (after the appropriation).

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1 Dated: 18-3-2025
By:- Sadanand Bulbule

Refer CBIC Circular No. 238/32/2024-GST dated 15/10/2024. You are eligible.


Page: 1

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