https://www.taxtmi.com/circulars?id=70140 Section 128A of the Gujarat GST law grants waiver of interest or penalty or both for specified Section 73 demands, and this clarification addresses how the benefit applies where tax was paid through FORM GSTR-3B before 1 November 2024 instead of FORM GST DRC-03. Such pre-1 November 2024 GSTR-3B payments, if intended toward the demand, remain eligible subject to verification, while post-1 November 2024 payments must follow Rule 164. For mixed-period notices or orders, the taxpayer may pay the covered liability and file FORM SPL-01 or FORM SPL-02 to intimate non-pursuit of the appeal for the covered period. en-us Mon, 05 May 2025 00:00:00 +0530 Tue, 26 May 2026 17:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70140 Section 128A of the Gujarat GST law grants waiver of interest or penalty or both for specified Section 73 demands, and this clarification addresses how the benefit applies where tax was paid through FORM GSTR-3B before 1 November 2024 instead of FORM GST DRC-03. Such pre-1 November 2024 GSTR-3B payments, if intended toward the demand, remain eligible subject to verification, while post-1 November 2024 payments must follow Rule 164. For mixed-period notices or orders, the taxpayer may pay the covered liability and file FORM SPL-01 or FORM SPL-02 to intimate non-pursuit of the appeal for the covered period. Circulars GST - States Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70140