Oct 17, 20243 min readGSTSection 128 A of the CGST Act (related to waiver of interest & Penalty)Section 128A has been newly inserted vide Finance Act (2), 2024 related to waiver of Interest & Penalty. The same has been made effective...
Oct 16, 20242 min readGSTNotification No. 21/2024–Central TaxRelated to Section 128A (waiver of interest & Penalty) [To be published in the Gazette of India, Extraordinary, Part II, Section 3,...
Oct 16, 20248 min readGSTRule 164 of CGST Rules (Related to Section 128A : Waiver of Interest & Penalty)Rule 164 has been newly inserted vide N.No . 20/2024 – Central Tax dated 8th October, 2024 to operationalise the Section-128A related to...