https://www.taxtmi.com/highlights?id=87873 The Trade Circular addresses key interpretative issues regarding Section 128A of the WBGST Act, 2017, clarifying two primary concerns: (1) taxpayers who paid taxes through FORM GSTR-3B prior to 1st November 2024 remain eligible for benefits under Section 128A, subject to proper officer verification; and (2) for notices/orders spanning periods partially within and outside Section 128A's scope, taxpayers may file FORM SPL-01/SPL-02 after paying tax liability for covered periods, with appellate authorities empowered to adjudicate remaining periods independently, thereby providing a flexible mechanism for resolving complex tax dispute scenarios while maintaining procedural compliance. en-us Tue, 29 Apr 2025 18:42:22 +0530 Tue, 29 Apr 2025 18:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87873 The Trade Circular addresses key interpretative issues regarding Section 128A of the WBGST Act, 2017, clarifying two primary concerns: (1) taxpayers who paid taxes through FORM GSTR-3B prior to 1st November 2024 remain eligible for benefits under Section 128A, subject to proper officer verification; and (2) for notices/orders spanning periods partially within and outside Section 128A's scope, taxpayers may file FORM SPL-01/SPL-02 after paying tax liability for covered periods, with appellate authorities empowered to adjudicate remaining periods independently, thereby providing a flexible mechanism for resolving complex tax dispute scenarios while maintaining procedural compliance. Highlights GST - States Tue, 29 Apr 2025 18:42:22 +0530 https://www.taxtmi.com/highlights?id=87873