GST Circular No 248/2025
A new Section 128A and Rule 164 have been introduced in the CGST Act and CGST Rules, effective 1st November 2024, to provide relief by waiving interest, penalty, or both for demands raised under Section 73 for the period 1st July 2017 to 31st March 2020. The circular clarifies that payments made via GSTR-3B before 1st November 2024 will be considered valid for the benefit. However, after this date, payments must be made through DRC-03 as per the new rules.
For cases where the notice or order includes both periods under Section 128A and beyond, taxpayers can now file FORM SPL-01 or SPL-02 after paying the tax for the covered period. They must inform the appellate authority of their intent not to pursue the appeal for that period. The appellate authority will then handle the other periods as deemed appropriate.
The earlier clarification in Circular
No. 238/32/2024-GST has been withdrawn. Trade notices should be issued to communicate these updates, and any issues in implementing this circular should be reported to the Board.
