F. No. CBIC-20001/6/2024-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
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New Delhi, dated the 15th October, 2024
To,
The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners /
Commissioners of Central Tax (All)
The Principal Directors General / Directors General (All)
Madam/Sir,
Subject: Clarification of various doubts related to Section 128A of the CGST Act, 2017.
Based on the recommendations of the GST Council made in its 53rd meeting, Section
128A has been inserted in the Central Goods and Services Tax Act, 2017 (hereinafter referred to
as ‘the CGST Act’) with effect from 01.11.2024 to provide for waiver of interest or penalty or
both, relating to demands under section 73 of the CGST Act pertaining to Financial Years 2017-
18, 2018-19 and 2019-20, subject to certain conditions.
download complete tax information-Circular-No-238-2024