GST Amnesty scheme section 128A

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Assistant
702 Points Joined July 2011
Hi,
In GST Amnesty scheme there is a waiver of interest & penalty for which order passed us 73. We had received a order us 73 & in that order there is no tax demand.Only there is a penalty & late fees for delay in filing of GSTR 9 & 9C. can this will be waived off as per section 128A of GST Amnesty scheme? or only interest & penalties related to tax demand will be waived if tax is paid ?
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On 19 October 2024 at 19:20 Report
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Master in Accounts & high court Advocate
9434 Points Joined December 2011

The GST Amnesty scheme, under section 128A, provides a waiver of interest and penalty for certain cases.

 In your situation, where the order passed under section 73 has no tax demand, but only penalty and late fees for delay in filing GSTR 9 & 9C, the waiver may apply.

However, the waiver is only applicable if the penalty and late fees are related to a tax demand.

Since there is no tax demand in your case, the waiver might not be directly applicable.

To clarify: -

Section 128A waives interest and penalty for cases where tax is paid and the penalty is related to the tax demand. - Your case has no tax demand, only penalty and late fees for delay in filing.

You may want to: 

1. Review the GST Amnesty scheme's provisions and guidance issued by the tax authorities. 

2. Reach out to the tax department or seek clarification through a formal application. Remember, the interpretation of tax laws and amnesty schemes can be 

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On 20 October 2024 at 11:46


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