https://www.taxtmi.com/circulars?id=68610 Adoption of CBIC Circular clarifies that taxpayers who paid tax via FORM GSTR 3B before 1 November 2024 may avail the waiver benefit if payment was intended for the demand, while payments made on or after that date must follow Rule 164 using FORM GST DRC 03 or electronic liability register crediting. For notices/orders spanning both covered and uncovered periods, taxpayers may pay tax for covered periods, file FORM SPL 01 or FORM SPL 02, notify the appellate authority of withdrawal for covered periods, and the appellate authority will adjudicate remaining periods; eligibility is subject to proper officer verification. en-us Fri, 11 Apr 2025 00:00:00 +0530 Sat, 17 May 2025 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68610 Adoption of CBIC Circular clarifies that taxpayers who paid tax via FORM GSTR 3B before 1 November 2024 may avail the waiver benefit if payment was intended for the demand, while payments made on or after that date must follow Rule 164 using FORM GST DRC 03 or electronic liability register crediting. For notices/orders spanning both covered and uncovered periods, taxpayers may pay tax for covered periods, file FORM SPL 01 or FORM SPL 02, notify the appellate authority of withdrawal for covered periods, and the appellate authority will adjudicate remaining periods; eligibility is subject to proper officer verification. Circulars GST - States Fri, 11 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68610