Circular No. 248/05/2025-GST

Circular No. 248/05/2025-GST: Various issues related to availment of benefit of Section 128A of the CGST Act, 2017-reg

Date Issued: 27 March 2025
State: Central
Source: CBIC
Views: 11

Summary

This circular addresses issues related to availing the benefit of Section 128A of the CGST Act, 2017, including tax payments made through FORM GSTR-3B before 1st November 2024 and cases involving notices, statements, or orders covering both eligible and ineligible periods. It clarifies eligibility for certain payments made before the section came into force and explains the procedure for applications and appeal withdrawal when the demand spans periods partly covered under Section 128A. It also withdraws an earlier clarification in circular No. 238/32/2024-GST for the issue discussed in para 4.2.