CBIC drafts Section 11A rules allowing GST waivers overriding penalties
Business
The Central Board of Indirect Taxes and Customs (CBIC) is drafting new rules under Section 11A of the GST law.
This move could let the government waive unpaid GST dues for industries if nonpayment happened because it was standard practice, not intentional evasion.
The idea is to offer relief in special cases, and these rules would override other penalty or recovery actions.
Online gaming faces ₹1T retroactive GST
The online gaming sector is especially interested, since a Supreme Court decision in 2026 confirmed a hefty 28% GST rate, applied retroactively.
Now, these companies are facing tax bills over ₹1 trillion, with revenues far lower than the tax demands.
Many in the industry are hoping Section 11A can bring some much-needed relief soon.