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

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....entral Circular No.248/05/2025-GST, dated 27.03.2025, issued by the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India, New Delhi. *** Based on the recommendations of the GST Council made in its 53rd and 54th meetings, a new section 128A was inserted in the Andhra Pradesh Goods and Services Tax Act, 2017 (herein after referred to as APGST Act, 2017) and Rule 164 has been inserted in the Andhra Pradesh Goods and Services Tax Rules, 2017 (herein after referred to as APGST 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, CCST's....

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.... 4.1.1 Representations have been received seeking clarification as to whether cases where payment has been made through FORM GSTR 3B, before coming into force of section 128A into force, i.e. 1st November 2024, are eligible for benefit provided under said section. 4.1.2 The matter has been examined. vide CCST's Proceedings No. REV03-12/201/2025-POLICY-CCT, Dated 18 .04.2025, it was clarified that any amount paid towards the said demand prior to 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....

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.... by the proper officer. 4.2 Issue 2: Whether (i) the entire amount of tax demanded is required to be discharged and (ii) the appeal is required to be withdrawn for the entire period, where notices/statements/orders issued to taxpayers, pertains to period covered partially under Section 128A and partially by those outside it. 4.2.1 In cases where the notice/statement or order etc. pertains to the period partially covered under Section 128 A and partially beyond the said period, Rule 164 (4) and proviso to Rule 164(7) have been amended to allow the taxpayer to file an application under FORM SPL-01 or FORM SPL-02 as the case may be after making payment of his tax liability for the periods covered under section 128A. The taxpayer af....