GST
Silent Feature of the Scheme
- Applicable Circular-238/32/2024-GST Dated 15-10-2024
- Period Covered from July 2017 to March 2020
- 3 Scenario under which benefits of above circular available.
- Notice issued under Sec 73 but order not passed
- Order of SCN under Sec 73 passed but Appeal us pending against that order
- Appeal order passed but pending before tribunal
- 3 Scenario in which benefits will not be available.
- In case of refund applicabtion
- If Appeal is Pending but not withdrawn
- No Appeal can file if tax paid under this scheme.
- Applicable Form
- Form SPL01 and SPL02