CBIC Clarifies: GSTR-3B Payments Made Before Nov 1, 2024 Qualify For GST Amnesty Scheme Relief

The Central Board of Indirect Taxes and Customs (CBIC) has clarified that taxpayers who made tax payments through FORM GSTR-3B before the issuance of a demand notice or adjudication order, and before November 1, 2024, will also be eligible for relief under the GST Amnesty Scheme as per Section 128A of the CGST Act, subject to verification by the proper officer.

The Board has received several representations seeking clarity on whether cases involving payments made through FORM GSTR-3B prior to the enforcement of Section 128A, i.e., before November 1, 2024, are eligible for relief under the scheme.

Upon examination, it was clarified via Circular No. 238/32/2024-GST dated 15th October 2024 that payments made before 1st November 2024, if meant for the said demand, will qualify as payments under Section 128A(1) of the CGST Act.

Rule 164(1) states that to claim benefits under Section 128A, payments must be made via FORM GST DRC-03 for notices or statements under Section 128A(1)(a). Rule 164(2) mandates that payments for orders under clauses (b) and (c) of Section 128A(1) must be made by debiting the electronic liability register. It also outlines the procedure for payments already made through FORM GST DRC-03.

Based on these provisions, it is clarified that taxpayers who paid through FORM GSTR-3B before Section 128A takes effect on 1st November 2024 are eligible for relief. However, from that date onward, payments must follow the methods prescribed in Rule 164.