Please tell me about sec 73

please send me any notification about sec 73 or GST interest and penalty waiver which year applicable
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Quick Summary
The Finance Bill 2024 has introduced Section 128A to the GST Act, which includes an amnesty scheme for waiving interest and penalties. While the bill has been passed, the specific amendments and notifications are still pending. Many are eagerly awaiting the official implementation of this scheme.

Only GST 53 meeting decision...not through notification 

Section 128A inserted vide Finance Bill 2024 containing amensty scheme for interest and penalty waiver.

Yes, the GST bill has been passed, but neither the amendment nor the notification has been issued yet under the GST Act. Everyone is waiting for this, hoping to see it implemented soon.

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