Section 128A of the Central Goods and Services Tax (CGST) Act introduces an amnesty scheme aimed at resolving pending GST disputes by waiving interest and penalties for specific tax periods, provided ...
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GST Amnesty scheme waiver of interest and penalty: Step by step guide for eligible taxpayers to apply using GST SPL-02 formor an Electronic Verification Code (EVC). ARN will be generated upon the successful submission of the form. Which taxpayers can use GST SPL 02 form to apply for Amnesty Scheme under section 128A ...
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