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

[SUSHIL BANSAL]

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 Appeal field we have withdrawn.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 Appeal field we have withdrawn.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).

Posts / Replies

[Sadanand Bulbule]

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