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of <h1>Tax Compliance Simplified: Section 128A CGST Allows Partial Benefits for Mixed Period Notices with Strategic Payment Options</h1> A government circular addressing implementation of Section 128A of the CGST Act, 2017, clarifies two key issues: (1) tax payments through GSTR-3B before November 2024 remain eligible for benefits, and (2) taxpayers can partially avail benefits for notices/orders spanning periods within and outside the specified timeframe, with specific procedural requirements for appeal withdrawal and tax liability payment.
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