TaxTooterFaceless Consultancy Platform under Self Assessment Mode

Primary Law

📜GST Acts 🏛️Customs Acts 📋GST Rules 📋Customs Rules

Subordinate Law

🔔GST Notifications 🔔Customs Notifications 📌Circulars & Instructions 📢Press Releases & FAQs

Rulings & Judgments

⚖️Advance Rulings 🏛️Supreme Court 🏛️High Courts ⚖️GSTAT ⚖️CESTAT

View all 13 categories →

Primary Law

📜GST Acts 🏛️Customs Acts 📋GST Rules 📋Customs Rules

Subordinate Law

🔔GST Notifications 🔔Customs Notifications 📌Circulars & Instructions 📢Press Releases & FAQs

Rulings & Judgments

⚖️Advance Rulings 🏛️Supreme Court 🏛️High Courts ⚖️GSTAT ⚖️CESTAT

View all 13 categories →

Repository/GST Acts/Section 128A

Section 128A

Section 128A

Date Issued: 16 August 2024
State: India
Source: CGST Act 2017
Views: 10

Summary

This document sets out Section 128A, titled “Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods.” It describes conditions under which interest and penalty are waived for specified tax periods if the full tax is paid by a notified date, and it lists exclusions and related procedural limits. The text also notes that the provision was inserted by the Finance Act (No. 2) Act, 2024.

Tags

Waiver of interest or penaltySection 73 demandsFinance Act 2024

Need expert guidance?

Our retired tax officers can help you interpret this and apply it to your situation.

Ask an Expert — Pay What You Want

India's free indirect tax repository + Pay What You Want consultation by retired GST & Customs officers.

Repository

GST Acts
Customs Acts
GST Rules
GST Notifications
Circulars
Advance Rulings
Supreme Court
High Courts
All 13 categories →

Consultation

Ask an Expert
My Queries
Dashboard

Platform

Blog
Support Us
GST Act (Quick Ref)
GST Rules (Quick Ref)

© 2026 TaxTooter. All rights reserved.

Opinions expressed are those of the individual expert officer and do not represent any government department.