Circular No. 238/32/2024-GST dated October 15, 2024

GST Amnesty Scheme; CBIC issued very important 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 CGST Act,2017 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.

Source : https://taxinformation.cbic.gov.in/view-pdf/1003243/ENG/Circulars