Central Tax
21/2024
08-10-2024
Seeks to notify date under sub-section (1) of Section 128A of CGST Act
Government of India
Ministry of Finance (Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 21/2024–Central Tax
New Delhi, the 8th October,2024
S.O.....(E).–In exercise of the powers conferred by sub-section (1) of section 128A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (the said Act), the Central Government, on the recommendations of the Council, hereby notifies the respective date specified in Column (3) of the Table below, as the date upto which payment for the tax payable as per the notice, or statement, or the order referred to in clause (a) or clause (b) or clause (c) of the said section, as the case may be, can be made by the class of registered person specified in the corresponding entry in column (2) of the said Table, namely:–
Table
| Sl. No. | Class of registered person | Date upto which payment for the tax payable as per the notice or statement or the order referred to in clause (a) or clause (b) or clause (c) of section 128A of the said Act, as the case may be, can be made for waiver of interest, or penalty, or both, under the said section. |
| (1) | (2) | (3) |
| 1 | Registered persons to whom a notice or statement or order, referred to in clause (a) or clause (b) or clause (c) of section 128A of the said Act, has been issued. |
31.03.2025 |
| 2 | Registered persons to whom a notice has been issued under sub-section (1) of section 74, in respect of the period referred to in sub-section (1) of section 128A of the said Act, and an order is passed or required to be passed by the proper officer in pursuance of the direction of the Appellate Authority, or Appellate Tribunal, or a court, in accordance with the provisions of sub-section (2) of section 75, for determination of the tax payable by such person, deeming as if the notice were issued under sub-section (1) of section 73 of the said Act. | Date ending on completion of six months from the date of issuance of the order by the proper officer redetermining tax under section 73 of the said Act. |
2. This notification shall come into effect from the 1st day of November, 2024.
[No. CBIC-20006/20/2023-GST]
(Raghavendra Pal Singh)Director
Act
- Section 73 - Determination of tax, pertaining to the period upto Financial Year 2023 24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts
- Section 74 - Determination of tax, pertaining to the period up to Financial Year 2023 24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful-misstatement or suppression of facts
- Section 75 - General provisions relating to determination of tax
- Section 128A - Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods
