Please tell me about sec 73

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please send me any notification about sec 73 or GST interest and penalty waiver which year applicable
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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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