Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017...

Section 128A has been newly inserted vide Finance Act (2), 2024 related to waiver of Interest & Penalty. The same has been made effective...

Related to Section 128A (waiver of interest & Penalty) [To be published in the Gazette of India, Extraordinary, Part II, Section 3,...

Rule 164 has been newly inserted vide N.No . 20/2024 – Central Tax dated 8th October, 2024 to operationalise the Section-128A related to...

Clarification of various doubts related to Section 128A of the CGST Act, 2017. F. No. CBIC-20001/6/2024-GST Government of India Ministry...