https://www.taxtmi.com/circulars?id=68629 Taxpayers who paid disputed tax via FORM GSTR-3B before the provision's commencement are eligible for the waiver under Section 128A, subject to verification; payments on or after commencement must use modes under Rule 164 (including FORM GST DRC-03 and electronic liability register crediting). For notices/orders covering periods partly within the waiver, taxpayers may pay the tax for covered periods, file FORM SPL-01 or FORM SPL-02, intimate withdrawal of appeal for those periods, and the appellate authority/tribunal will decide remaining periods. en-us Fri, 28 Mar 2025 00:00:00 +0530 Tue, 03 Jun 2025 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68629 Taxpayers who paid disputed tax via FORM GSTR-3B before the provision's commencement are eligible for the waiver under Section 128A, subject to verification; payments on or after commencement must use modes under Rule 164 (including FORM GST DRC-03 and electronic liability register crediting). For notices/orders covering periods partly within the waiver, taxpayers may pay the tax for covered periods, file FORM SPL-01 or FORM SPL-02, intimate withdrawal of appeal for those periods, and the appellate authority/tribunal will decide remaining periods. Circulars GST - States Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68629