Advisory on Appeal withdrawal with respect to Waiver scheme
Waiver scheme under Section 128A mandates that any appeal against the requisite demand order should not remain pending with Appellate authority.
Tag: Sec 128A of cgst act
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…
Rectification of Applications Vs Form GST SPL-01/Form GSTSPL-02…!
A Tax Payer registered under GST, got an Order of demand and in which the demand of tax, interest, penalty is exists with multiple demands including Section 16(4) demands; but the payment against such demands is still due to the Government, since his grievances/Appeal against such Order is still due or pending as the case may be.
Instruction No. 02/2025-GST dated 07.02.2025
CBIC issued Instruction no. 02/2025-GST dated 07.02.2025 prescribing Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017
GST Amnesty Scheme waiver of penalty and interest: These taxpayers need to withdraw their appeal and then apply for the scheme
Goods and Service Tax (GST) registered taxpayers who wish to apply for the GST Amnesty Scheme 2024 under section 128A announced in Budget 2024, should note about a procedural change in filing its application. Without submitting a request for withdrawal of appeal, the taxpayer cannot apply for the GST Amnesty Scheme under section 128A.
GSTN Advisory for Waiver Scheme under Section 128A
It is to inform that both Forms GST SPL 01 and GST SPL 02 are available in the GST portal and the taxpayers are advised to file applications under waiver scheme.
GSTN Advisory for Waiver Scheme under Section 128A
Under the waiver scheme, for a demand notice or statement or order which has been issued under Section 73 for the tax periods between July 2017 & March 2020, the taxpayers are required to file an application either in FORM GST SPL-01 or SPL02 in GST portal accordingly. Presently, Form GST SPL 02 is made available in the GST portal. Form GST SPL 01 will be available soon in the GST portal.
New process to pay tax demand under GST amnesty scheme clarified by GSTIN
GSTN has issued an advisory today clarifying how a person can pay the tax demand under the GST amnesty scheme.
Have a query about the new GST amnesty scheme for waiver of interest and penalty? CBIC releases FAQ and clarifications
The Ministry of Finance has issued additional explanations and answers to common queries (FAQ) regarding the recently implemented section 128A concerning the GST Amnesty Scheme. This provision is designed to waive all outstanding interest and penalties for certain financial years,…
Circular no. 238/32/2024-GST dated 15.10.2024
Central Board of Indirect Taxes and Customs (CBIC) issued Circular no. 238/32/2024-GST dated 15.10.2024 to Clarify various doubts related to Section 128A of the CGST Act, 2017.