Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
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The circular addresses two key issues regarding Section 128A of the CGST Act, 2017. First, taxpayers who made tax payments through GSTR-3B before 1st November 2024 remain eligible for benefits under Section 128A, subject to proper officer verification. Second, for notices/orders spanning periods partially covered and outside Section 128A, taxpayers can file FORM SPL-01 or SPL-02 after paying tax liability for the covered period (FY 2017-18 to 2019-20). The appellate authority will then pass appropriate orders for periods outside the specified timeframe, allowing partial appeal withdrawal while maintaining the intent to avail Section 128A benefits.
The circular addresses two key issues regarding Section 128A of the CGST Act, 2017. First, taxpayers who made tax payments through GSTR-3B before 1st November 2024 remain eligible for benefits under Section 128A, subject to proper officer verification. Second, for notices/orders spanning periods partially covered and outside Section 128A, taxpayers can file FORM SPL-01 or SPL-02 after paying tax liability for the covered period (FY 2017-18 to 2019-20). The appellate authority will then pass appropriate orders for periods outside the specified timeframe, allowing partial appeal withdrawal while maintaining the intent to avail Section 128A benefits.
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TaxTMI 
TaxTMI 
