Taxpayers who made payments via GSTR-3B before 01.11.2024 eligible for GST Amnesty [Read Circular]

The Central Board of Indirect Taxes & Customs (CBIC) has issued an important Circular on Various issues related to availment of benefit of Section 128A of the CGST Act, 2017.

One of the clarification in the Circular is that Taxpayers who made payments via GSTR-3B before 1st November 2024 (before Section 128A took effect) are eligible for the waiver under Section 128A subject to verification by the proper officer. However, after 1st November 2024, payments must be made only through FORM GST DRC-03 as per Rule 164 of CGST Rules, 2017.

Partial Period Coverage Under Section 128A

Where a demand notice or order covers both eligible (FY 2017-18 to 2019-20) and ineligible periods, taxpayers may:

• Pay dues only for the covered period and file FORM SPL-01 or SPL-02.
• Withdraw appeals related to the eligible period.
• The Appellate Authority or Tribunal will decide on matters outside the eligible period. The Appellate Authority or Appellate Tribunal as the case may, shall after taking note of the said request, pass such order for the period other than that mentioned in the said sub-section, as it thinks just and proper.

Click on the below given link to download the circular.