Taxpayers eligible for interest and penalty waiver under Section 128A despite departmental appeals on tax demands
Circulars
GST
CBIC clarifies procedure for departmental appeals regarding interest/penalty under Section 128A of CGST Act. Where taxpayers have fully paid tax demands under Section 73 for FY 2017-20, they remain eligible for interest/penalty waiver even if department has filed or plans to file appeal concerning incorrect interest calculations or penalty impositions. Proper o
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