https://www.taxtmi.com/highlights?id=88104 The Karnataka Commercial Taxes Dept issued a circular clarifying the implementation of Section 128A of the KGST Act, 2017. The circular addresses two key issues: (1) taxpayers who paid tax through GSTR-3B before 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 can file specific forms (SPL-01/SPL-02) after paying tax liability for covered periods, with appellate authorities empowered to adjudicate remaining periods appropriately. The circular aims to provide clarity and uniformity in implementing the statutory provisions. en-us Tue, 06 May 2025 19:14:12 +0530 Tue, 06 May 2025 19:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=88104 The Karnataka Commercial Taxes Dept issued a circular clarifying the implementation of Section 128A of the KGST Act, 2017. The circular addresses two key issues: (1) taxpayers who paid tax through GSTR-3B before 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 can file specific forms (SPL-01/SPL-02) after paying tax liability for covered periods, with appellate authorities empowered to adjudicate remaining periods appropriately. The circular aims to provide clarity and uniformity in implementing the statutory provisions. Highlights GST - States Tue, 06 May 2025 19:14:12 +0530 https://www.taxtmi.com/highlights?id=88104