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📢 GST Alert: Major Relief on Interest & Penalty Disputes Under Section 128A!

📜 CBIC Instruction No. 02/2025-GST issued on 7th Feb 2025 clarifies the applicability of Section 128A of the CGST Act, 2017 regarding waiver of interest & penalty in cases where the tax has already been paid.

📌 Key Takeaways: 🔹 If the tax amount is fully paid but the department has appealed only against interest or penalty, the taxpayer can still avail benefits under Section 128A.
🔹 Even if the department has filed or is planning to file an appeal, taxpayers should not be denied the waiver.
🔹 The department has been instructed to withdraw appeals where tax is already paid, and only interest/penalty is in dispute.
🔹 The aim is to reduce litigation & ease compliance for taxpayers. 🏦⚖️

💡 Why is this important?
Many taxpayers face unnecessary litigation over minor interest/penalty calculations, leading to prolonged disputes. This instruction provides relief & clarity by ensuring that genuine cases get the benefit of the waiver.

🔗 Impacted taxpayers:
✔️ Those who have cleared their tax dues but are facing appeals on interest/penalty issues.
✔️ Businesses with open cases under Section 73 for FY 2017-18, 2018-19, 2019-20.

📢 What should you do?
👉 If you have a pending dispute where tax is paid but interest/penalty is contested, reach out to the department and seek withdrawal under this clarification!

🔄 Stay compliant & informed!
💬 Need help in assessing your case? Contact FinTaxPro for expert assistance!
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Regards,
Team FinTaxPro
FinTaxPro pinned «Tally में Bank Statement से entry करने का Super Fast तरीका | PDF to Tally | Excel to Tally https://youtu.be/NdFyIQ92Nd4»
Data on Direct Tax (DT) collections for FY 2024-25 as on 10.02.2025
FinTaxPro pinned «Old Income Tax Act हुआ खत्म |आ गया New Income Tax 2025 https://youtu.be/XxT1SrgSmmg»
Income Tax Bill, 2025.pdf
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New Income Tax Bill, 2025
FinTaxPro
Old Income Tax Act हुआ खत्म |आ गया New Income Tax 2025 https://youtu.be/XxT1SrgSmmg
Please share this information with your professional network New Income Tax Act 2025 will be apply from 1.April 2026
🚨 New Income Tax Bill 2025: Clarity on Presumptive Taxation! 🚨

A long-standing confusion regarding Presumptive Taxation (Section 44AD & 44ADA) has finally been resolved in the New Income Tax Bill 2025! Earlier, there was uncertainty about whether taxpayers had to declare actual profit or the prescribed 6%/8% profit under the presumptive taxation scheme.

🔹 What’s the clarification?
Under the new provisions, taxpayers must declare 6% or 8% of turnover (as applicable) OR actual profit, whichever is higher.

🔹 Why is this important?
It removes ambiguity on whether actual profits need to be disclosed if they exceed the deemed profit.
Ensures a simplified yet fair approach—taxpayers cannot show lower profits just to take advantage of the presumptive scheme.
Reduces unnecessary debates and tax litigation over profit disclosures.

This provision makes it clear that while presumptive taxation simplifies compliance, it cannot be used to underreport profits if actual earnings are higher. A significant step towards a more transparent and streamlined taxation

Regards
Team FinTaxPro
📢 Important Advisory on GST Registration Process (Rule 8 of CGST Rules, 2017) 📢

🔹 Effective from Feb 12th, 2025

GST applicants must follow the updated registration process:

For Non-Aadhaar Authentication:
🔹 Visit the designated GST Suvidha Kendra (GSK) for photo capturing & document verification.
🔹 Appointment details will be sent via email after choosing “NO” for Aadhaar authentication.

For Aadhaar Authentication (Biometric Required):
🔹 Promoters/Partners & Primary Authorized Signatory (PAS) must visit GSK for biometric authentication & photo capture.
🔹 If already biometrically verified in another State/UT, only document verification is needed.

🚨 Non-Generation of ARN:
🔹 If biometric authentication or document verification is incomplete within 15 days, ARN will not be generated.
🔹 Ensure Aadhaar details are correct to prevent authentication failures.

📌 Follow these steps for smooth GST registration.
FinTaxPro pinned «New Threshold Limit for TDS on Rent from 1 April 2025 https://youtu.be/NrOAT_LGb3g»