GST : The CBIC has issued a circular clarifying key procedural aspects for availing waiver of interest and penalty under Section 128A of the CGST Act, confirming that payments made through GSTR-3B before 1st November 2024 will be treated as valid for the purpose of claiming the benefit. For notices covering both eligible and non-eligible periods, taxpayers can partially withdraw appeals for the eligible period, with adjudication continuing for the rest. (31.03.2025)

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GST

The CBIC has issued a circular clarifying key procedural aspects for availing waiver of interest and penalty under Section 128A of the CGST Act, confirming that payments made through GSTR-3B before 1st November 2024 will be treated as valid for the purpose of claiming the benefit. For notices covering both eligible and non-eligible periods, taxpayers can partially withdraw appeals for the eligible period, with adjudication continuing for the rest.

Circular No.  248/05/2025-GST