CBIC Issued Clarification of Various Doubts Related to Section 128A of the CGST Act, 2017
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- By Chetan Kulasri
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- Last Updated on 16 October, 2024
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Circular No. 238/32/2024-GST dated 15th October, 2024
The CBIC has issued circular to clarify doubts and ensure uniformity in the implementation of Section 128A of the CGST Act, 2017. The circular also provides guidelines relating to filing of application, payment of tax etc. for waiver of interest or penalty or both under Section 128A. Notably, Notification No. 20/2024-Central tax dated 8th October 2024, has provided the procedure and conditions for closure of proceedings under section 128A of CGST Act.
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