Quick Summary
The Central Board of Indirect Taxes and Customs (CBIC) has issued Instruction No. 02/2025-GST, clarifying the procedure for handling departmental appeals related solely to interest and penalties under Section 128A of the Central Goods and Services Tax (CGST) Act, 2017. Text of the Official Notifi
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FAQ :
The instruction clarifies the procedure for handling departmental appeals solely related to interest and penalties under Section 128A of the CGST Act, 2017.
Section 128A, read with Rule 164 of the CGST Rules, provides for the waiver of interest or penalty for demands under Section 73 pertaining to Financial Years 2017-18, 2018-19, and 2019-20.
Yes, if the taxpayer has paid the full tax amount and the department's appeal is solely due to incorrect interest calculation, they may be eligible for the Section 128A waiver.
Yes, the guidelines indicate that taxpayers are eligible for the waiver in cases where the department has appealed concerning penalties that were either not imposed or imposed at a rate less than the prescribed threshold, provided other conditions are met.
The main intention is to reduce litigation and ensure that taxpayers are not denied the benefits of Section 128A due to minor technicalities or departmental appeals on interest and penalty issues, especially when the principal tax amount has been paid.
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