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Taxation Assam Ministry of Finance Assam Goods and Services Tax Act, 2017

Government of Assam issues a circular regarding issues related to the availment of benefits under Section 128A of the Assam Goods and Services Tax Act, 2017

28-Mar-2025 | Circular No. 191/2025 - GST

Government of Assam has issued a circular regarding issues related to the availment of benefits under Section 128A of the Assam Goods and Services Tax Act, 2017.

By virtue of circular,

-It has been clarified that the applicant is eligible to avail the benefit of Section 128A where the payment of tax has been made through GSTR-3B prior to the availability of the GST DRC-03 facility from 1st November 2024.

- It has also been clarified that in cases where the notice/statement or order pertains partially to the period under Section 128A and partially beyond, Rule 164(4) and the proviso to Rule 164(7) allow the taxpayer to file FORM SPL-01 or SPL-02 after paying tax for the period under Section 128A. The taxpayer must then inform the appellate authority or tribunal of their intent to avail the benefit of Section 128A and withdraw the appeal for the period FY 2017-18 to 2019-20, with the authority passing an order for the remaining period.

For more information, please refer to the specified document.

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