Section 128A benefit clarified: prior GSTR 3B payments accepted; DRC 03 mandated thereafter; mixed period appeals adjusted. Adoption of CBIC Circular clarifies that taxpayers who paid tax via FORM GSTR 3B before 1 November 2024 may avail the waiver benefit if payment was intended for the demand, while payments made on or after that date must follow Rule 164 using FORM GST DRC 03 or electronic liability register crediting. For notices/orders spanning both covered and uncovered periods, taxpayers may pay tax for covered periods, file FORM SPL 01 or FORM SPL 02, notify the appellate authority of withdrawal for covered periods, and the appellate authority will adjudicate remaining periods; eligibility is subject to proper officer verification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Adoption of CBIC Circular clarifies that taxpayers who paid tax via FORM GSTR 3B before 1 November 2024 may avail the waiver benefit if payment was intended for the demand, while payments made on or after that date must follow Rule 164 using FORM GST DRC 03 or electronic liability register crediting. For notices/orders spanning both covered and uncovered periods, taxpayers may pay tax for covered periods, file FORM SPL 01 or FORM SPL 02, notify the appellate authority of withdrawal for covered periods, and the appellate authority will adjudicate remaining periods; eligibility is subject to proper officer verification.
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