{"id":71428,"date":"2025-04-29T18:42:22","date_gmt":"2025-04-29T13:12:22","guid":{"rendered":""},"modified":"2025-04-29T18:42:22","modified_gmt":"2025-04-29T13:12:22","slug":"legal-clarity-on-wbgst-act-section-128a-tax-payment-eligibility-and-dispute-resolution-mechanism-for-taxpayers","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71428","title":{"rendered":"Legal Clarity on WBGST Act Section 128A: Tax Payment Eligibility and Dispute Resolution Mechanism for Taxpayers"},"content":{"rendered":"<p>Legal Clarity on WBGST Act Section 128A: Tax Payment Eligibility and Dispute Resolution Mechanism for Taxpayers<br \/>Circulars<br \/>GST &#8211; States<br \/>The Trade Circular addresses key interpretative issues regarding Section 128A of the WBGST Act, 2017, clarifying two primary concerns: (1) taxpayers who paid taxes through FORM GSTR-3B prior to 1st November 2024 remain eligible for benefits under Section 128A, subject to proper officer verification; and (2) for notices\/orders spanning periods partially w<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=87873\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Legal Clarity on WBGST Act Section 128A: Tax Payment Eligibility and Dispute Resolution Mechanism for TaxpayersCircularsGST &#8211; StatesThe Trade Circular addresses key interpretative issues regarding Section 128A of the WBGST Act, 2017, clarifying two primar<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71428","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71428","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71428"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71428\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}