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TMI BlogVarious issues related to availment of benefit of Section 128A of the WBGST Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax Rules, 2017 (hereinafter referred to as WBGST 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, Trade Circular No. 06/2025 dated 13.03.2025 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 WBGST Act, 2017 such as eligibility of cases for benefit under section 128A, where payment has been made through FORM GSTR-3B instead of FORM GST DRC-03 and treatment of withdrawal of appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered 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) and (c) of sub-section (1) of section 128A. The said sub-rule also provides the procedure to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an application in 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 after filing FORM SPL-01 or FORM SPL-02 as the case may, shall intimate the appellate authority or Tribunal his intent to avail the benefit of Section 128A and that he does not intend to pursue the appeal for the period covered under the said Section i.e. FY 2017-18 to 2019-20. 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. 4.2.2. Clarification issued vide point 6 of the Table at para 4 of Trade Circular No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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