This notification specifies the respective dates by which ...
Amnesty for interest & penalty on CGST dues: Pay by 31.03.2025 for notices u/s 128A, 6 months for Sec 74 orders.
Notifications GST
October 9, 2024
This notification specifies the respective dates by which registered persons must make payment for tax payable as per notice, statement or order to qualify for waiver of interest and penalties u/s 128A of the CGST Act. For registered persons issued notice/statement/order u/s 128A clauses (a), (b) or (c), the date is 31.03.2025. For those issued notice u/s 74(1) and order passed by proper officer redetermining tax u/s 73 pursuant to appellate authority/tribunal/court direction, the date ends six months from issuance of such order. The notification is effective from 01.11.2024.
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