GST Article

CLARIFICATIONS ON AVAILING BENEFITS OF GST AMNESTY SCHEME UNDER SECTION 128A OF CGST ACT AND RULE 164 OF THE CGST RULES

The GST council, in its 53rd meeting, recommended insertion of Section 128A in CGST Act, to provide for conditional waiver of interest or penalty or both, relating to demands raised under Section 73, for July 2017 to March 2018, FY 2018-19 and 2019-20, considering the difficulties faced by the taxpayers, during the initial years of implementation of GST…