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of <h1>Tax Relief Clarified: Section 128A Offers Pathway for Resolving Pending Demands and Facilitating Smooth Compliance Mechanisms</h1> A trade circular from West Bengal's Commercial Taxes Directorate clarifies issues related to Section 128A of the WBGST Act, 2017. The circular addresses two key matters: eligibility of tax payments made through GSTR-3B before November 2024 and procedures for handling tax demands spanning periods partially covered by the section. It provides guidance for taxpayers seeking to avail benefits under the provision, including payment methods and appeal withdrawal processes.
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