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53RD COUNCIL MEETING

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(Querist)
15 July 2024 In 53rd GST Council meeting held in 2024 it is decided to waive interest and penalty whether it will applicable to show cause notice or DRC-07 order?? or both ??
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
17 July 2024 New Section 128A: GST Council has waived interest and penalties for demand notices issued u/s 73 of CGST (applicable for fiscal years 17-18, 18-19 and 19-20) for cases not involving fraud, suppression and misstatement. It is applicable to cases where the taxpayer pays the full amount in the notice by 31st Mar 2025.
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