CBIC Issues Guidelines on GST Appeals for Interest & Penalty Waiver Under Section 128A

Last updated: 10 February 2025


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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