The Government of Gujarat on October 29, 2024, issued a notification to notify the date under Section 128A of the GGST Act.
The notification pertains to the waiver of interest or penalty under Section 128A of the Central Goods and Services Tax Act, 2017. It specifies timelines for registered persons to make payments to avail of the waiver:
Registered persons issued notices/statements/orders under Section 128A can make payments up to March 31, 2025.
Registered persons issued notices under Section 74, where orders are passed or required to be passed following directions from an authority, tribunal, or court, can make payments within six months from the date of the redetermination order issued under Section 73.
The notification is effective from November 1, 2024.
[Notification No. (GHN-48)/GST-2024/S.128A(1)/GST]
