Various issues related to availment of benefit of Section 128A of the Assam GST Act, 2017

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....17) and Rule 164 is being inserted in the Assam Goods and Services Tax Rules, 2017 (hereinafter referred to as Assam GST Rules, 2017) w.e.f. 1st November 2024 to provide for waiver of interest or penalty or both relating to demands raised under Section 73 for the period from 1st July 2017 to 31st March 2020. In this regard, circular No. 182/2025-GST dated 17th January, 2025 has also been issued clarifying various issues related to implementation of the said provisions. 2. Representations have been received from trade and industry highlighting certain issues being faced in availing the benefit provided under section 128A of the Assam GST Act, 2017 such as eligibility of cases for benefit under section 128A, where payment has been made thr....

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....the date notified under sub-section (1) of section 128A i.e. 1st November 2024, shall be considered as payment made towards the amount payable under sub- section (1) of Section 128A, as long as the said amount has been paid prior to 1st November 2024 and was intended to be paid towards the said demand. 4.1.3 Further, rule 164 (1) provides that in order to avail the benefit under section 128A, payments are to be made in FORM GST DRC-03 towards the tax demanded in respect of a notice or a statement mentioned in section 128A (1) (a) and rule 164(2) provides that tax payment shall mandatorily be made only by crediting the amount in the electronic liability register against the debit entry created in respect of orders mentioned in clauses (b)....