Hi,
In GST Amnesty scheme there is a waiver of interest & penalty for which order passed us 73. We had received a order us 73 & in that order there is no tax demand.Only there is a penalty & late fees for delay in filing of GSTR 9 & 9C. can this will be waived off as per section 128A of GST Amnesty scheme? or only interest & penalties related to tax demand will be waived if tax is paid ?
However, the waiver is only applicable if the penalty and late fees are related to a tax demand.
Since there is no tax demand in your case, the waiver might not be directly applicable.
1. Review the GST Amnesty scheme's provisions and guidance issued by the tax authorities.
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