Section 128A Waiver Can’t Be Denied Just Because GST Was Paid Under the Wrong Head
Section 128A Waiver Can’t Be Denied Just Because GST Was Paid Under the Wrong Head, So Long as the Full Tax Liability Was Fully Discharged:
Tag: Sec 128A of cgst act
Time-limit for filing waiver application of interest and penalty under Section 128A is directory, not mandatory
The Hon’ble Karnataka High Court in the case of Sri Laxmi Borewell Agencies held that the time-limit prescribed for filing an application under Section 128A of the CGST Act for waiver of interest/penalty is directory and not mandatory
GST DAILY – 493 : GSTN Issues Advisory On Appeal Withdrawal With Respect To Waiver Scheme
In the GST system, when Withdrawal application (APL 01W) for appeal is filed before issuance of final acknowledgment (APL 02) by the Appellate authority, then the system automatically withdraws the Appeal application (APL 01).
GST Amnesty Scheme 2025-Section 128A -Simplified
GST Amnesty scheme-Section 128A which is going to end by 31.03.2025 -last date before which payment of tax to be made to avail the benefits of the scheme.
GST DAILY – 378 : GSTN has issued an Advisory dated 08.11.2024, regarding Advisory for waiver scheme under section 128A
The Goods and Services Tax Network (GSTN) has issued an Advisory dated 08.11.2024, regarding Advisory for waiver scheme under section 128A
Online Appeal Now Enabled Against Rejection Of GST Amnesty Scheme Applications (SPL-07 Orders): GSTN Advisory
GSTN issued advisory on enablement of online appeal filing facility in the GST portal
Rule 164 – Procedure and Conditions for Closing Proceedings under Section 128A (Effective from 1st November, 2024)
Author pen down the procedure and conditions for closing proceedings u/s 128A which is effective from 01.11.2024
GST Amnesty Scheme update: Now you can file appeal against GST Amnesty Scheme order issued in SPL 07 form
The Goods and Services Tax Network (GSTN) has issued a new important advisory relevant for those goods and services tax (GST) registered taxpayers who applied for the GST Amnesty Scheme under Section 128A and their application was rejected. Through this advisory GSTN said that now the GST portal is enabled with the functionality for filing an appeal against the GST Amnesty Scheme order issued in SPL-07 form.
GST Portal is now enabled to file appeal against waiver order (SPL 07)
GSTN enabled facility to file appeal against waiver order in Form SPL-07
GST amnesty scheme update: Submit screenshot of appeal withdrawn application to become eligible, says GSTN
GSTN has issued important advisory about those taxpayers who wish to apply for the GST Amnesty Scheme on or before the deadline of June 30, 2025. The GST Amnesty Scheme under Section 128A grants total waiver of pending interest and penalty amount if the tax dispute amount is paid by an eligible taxpayer on or before March 31, 2025.