Various issues related to availment of benefit of Section 128A of the CGST Act, 2017

Section 128A benefit: earlier GSTR 3B tax payments accepted; subsequent payments must use prescribed DRC 03 procedure.

Payments made through FORM GSTR 3B before the statutory provision came into force are eligible for the Section 128A waiver if paid prior to the effective date and intended for the demand; once the provision is in force, payments must be made by the prescribed modes including the dedicated payment form and electronic liability register credits. For notices/orders covering periods both within and outside the waiver window, taxpayers may pay tax for covered periods, file the prescribed special application form to avail the waiver, and must inform the appellate authority or tribunal that they will not pursue appeals for the covered periods, whereupon the authority will pass orders for the remaining periods.