Subject: Various issues related to availment of benefit of Section 128A of the CGST Act, 2017-reg.
Section 128A offers a waiver of interest and penalties on pending GST demands, as long as they are not related to fraud or ...
To avail of the benefit under Section 128A, taxpayer must withdraw the appeal for the period between 1 st July 2017 and 31 st March 2020. If taxpayers wish to continue with the appeal for the periods ...
CA Pradeep Reddy, says: "The amnesty scheme under Section 128A offers a much-needed waiver of interest and penalty ... cases where tax has been paid through return in FORM GSTR-3B instead of through ...