Section 128A benefit clarified: pre-enactment GSTR-3B payments qualify; DRC-03 required thereafter; procedure for partial-period appeals. Taxpayers who paid disputed tax via FORM GSTR-3B before the provision's commencement are eligible for the waiver under Section 128A, subject to verification; payments on or after commencement must use modes under Rule 164 (including FORM GST DRC-03 and electronic liability register crediting). For notices/orders covering periods partly within the waiver, taxpayers may pay the tax for covered periods, file FORM SPL-01 or FORM SPL-02, intimate withdrawal of appeal for those periods, and the appellate authority/tribunal will decide remaining periods.
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.
Taxpayers who paid disputed tax via FORM GSTR-3B before the provision's commencement are eligible for the waiver under Section 128A, subject to verification; payments on or after commencement must use modes under Rule 164 (including FORM GST DRC-03 and electronic liability register crediting). For notices/orders covering periods partly within the waiver, taxpayers may pay the tax for covered periods, file FORM SPL-01 or FORM SPL-02, intimate withdrawal of appeal for those periods, and the appellate authority/tribunal will decide remaining periods.
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