Dalmia Cement (Bharat) Limited (DCBL), a wholly-owned subsidiary of Dalmia Bharat Limited, has received a waiver for interest of ₹11,14,515 and penalty of ₹1,22,733.
These amounts were related to an earlier order under Section 73 of the Central Goods and Services Tax Act, 2017, concerning Input Tax Credit (ITC) mismatch, non-filing of GSTR-3B by suppliers, and interest liability on late reversal of ITC for the tax period from July 2017 to March 2018.
The waiver was granted by the Office of Assistant Commissioner of State Tax, Rourkela II Circle, Panposh, Odisha, after DCBL filed an application under Section 128A of the Central Goods and Services Tax Act, 2017.
The order was received on 23 June 2025.
This development will have no financial impact on DCBL.