Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
