NN : 21/2024(CT) - Due Date for tax payment under section 128A of CGST Act, 2017 for waiver of interest or penalty or both

In exercise of the powers conferred by sub-section (1) of section 128A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (the said Act), the Central Government, on the recommendations of the Council, hereby notifies the respective date specified in Column (3) of the Table below, as the date upto which payment for the tax payable as per the notice, or statement, or the order referred to in clause (a) or clause (b) or clause (c) of the said section, as the case may be, can be made by the class of registered person specified in the corresponding entry in column (2) of the said Table, namely:—

for more details: https://taxinformation.cbic.gov.in/view-pdf/1010186/ENG/Notifications