Section 128A
Waiver of interest or penalty or both relating to demands raised under section 73 for certain tax periods
In force
Section 128A. Waiver of interest or penalty or both relating to demands raised under section 73 for certain tax periods.
(1) Notwithstanding anything contained in this Act, where any amount of tax is payable in accordance with the order made under section 73 for the period from FY 2017-18 to 2019-20, no interest under section 50 shall be payable and no penalty under section 73 shall be imposed, subject to the condition that such tax is paid in full within such time and in such manner as may be prescribed.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-128A.html
- Source confidence: Pending verification
Quick facts
- Section
- 128A
- Chapter
- XIX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0