https://www.taxtmi.com/highlights?id=87179 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. en-us Sat, 05 Apr 2025 13:59:34 +0530 Sat, 05 Apr 2025 13:59:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87179 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. Highlights GST - States Sat, 05 Apr 2025 13:59:34 +0530 https://www.taxtmi.com/highlights?id=87179