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of <h1>Tax Benefits Unlocked: Section 128A Offers Clear Pathway for MGST Taxpayers to Resolve Outstanding Demands and Payment Challenges</h1> A trade circular from Maharashtra State Tax authorities addresses implementation of Section 128A of the MGST Act, 2017. The circular clarifies eligibility for tax benefit provisions, specifically addressing payment methods through GSTR-3B before November 2024 and handling of tax demands spanning periods partially covered under the section. It allows taxpayers to avail benefits by following prescribed payment procedures and provides guidance on partial appeal withdrawals for tax periods.
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