Clarifications on Availing Benefit Under Section 128A of CGST Act

Last updated: 21 April 2025

Notice Date : 27 March 2025

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing

North Block, New Delhi,
Dated: 27th March 2025

To,
All the Principal Chief Commissioners/ Chief Commissioners
All the Principal Directors General/ Directors General

Madam/Sir,

Subject: Various issues related to availment of benefit of Section 128A of the CGST Act, 2017-reg.

Based on the recommendations of the GST Council made in its 53rd and 54th meetings,a new section 128A was inserted in the Central Goods and ServicesTaxAct,2017 (hereinafter referred to as CGST Act, 2017) andRule 164 has been inserted in the Central Goods and Services TaxRules,2017 (hereinafter referred to as CGST Rules, 2017) w.e.f. 1stNovember 2024 to provide for waiver of interest or penalty or both relating to demands raised under Section 73 for the period from 1stJuly 2017 to 31stMarch 2020.Inthis regard, circular No. 238/32/2024-GST dated 15thOctober 2024 has also been issued clarifying various issues related to implementation of the said provisions.

Official copy of the circular has been attached