Taxpayers Can Leverage Section 128A Benefits for Tax Payments Made Before 1st November 2024 with Specific Compliance
Circulars
GST – States
The circular addresses two key issues regarding Section 128A of the CGST Act, 2017. First, taxpayers who made tax payments through GSTR-3B before 1st November 2024 remain eligible for benefits under Section 128A, subject to proper officer verification. Second, for notices/orders spanning periods partially covered and outside Section 128A, taxpayers
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