Sections extracted
- Section 73
- Section 168 (1)
- Section 128A (1) (a)
GST circular working note
Circular 248/05/2025-GST: Various issues related to availment of benefit of Section 128A of the CGST Act, 2017
Source-led decode of CBIC Circular 248/05/2025-GST with the actual provisions, rules, forms and official PDF trail.
Reviewed by CA Nikhil Gupta · Updated 5 October 2026
Filing identity
Circular number
248/05/2025-GST
Date
2025-03-27
CBIC record
1003271
PDF source
official text PDF; 3 page(s)
Form in 2 minutes
Circular 248/05/2025-GST deals with various issues related to availment of benefit of Section 128A of the CGST Act, 2017. Read it as a GST clarification workflow: define the transaction, return period, officer stage, legal doubt and event date, then open the circular beside the Act and Rules. The circular is binding administrative clarification under the GST framework only to the extent of the issue it answers; the Act, Rules, notifications and event-date version still control the final legal result.
Working point: On the issue of various issues related to availment of benefit of Section 128A of the CGST Act, 2017, the circular should be applied to the precise doubt it answers and recorded with the primary Act, Rule and notification used for the final view.
Bare law, rules and notifications
Rules extracted
- Rule 164 (1)
- Rule 164(2)
- Rule 164 (4)
- Rule 164(7)
Forms extracted
- FORM GST DRC-03
Notifications and linked circulars
- Circular No. 238/32/2024-GST
The source map above is limited to citations actually extracted from the official Circular 248/05/2025-GST PDF. Where the transaction also touches another charging section, exemption entry, return rule or limitation provision, document that separate source before filing or advising.
Paragraph-wise decode
| Para | Issue dealt with in the circular |
|---|---|
| 2 | Representations have been received from trade and industry highlighting certain issues being faced in avail ing the benefit provided under section 128A of the CGST Act , 2017 such as eligibility of cases for benefit under section 128A, where payment has been made through GSTR-3B instead of DRC -03 and treatment of withdrawal of appeal s filed by the taxpayer against consolidated adjudication order covering period s beyond the... |
| 3 | Accordingly, in view of the difficulties being faced by the trade and industry and |
| 4 | Unless otherwise specified, all the sections mentioned in this circular refer to sections of the CGST Act , 2017 and all the rules mentioned herein refer to the rules of CGST Rules, 2017. |
| 4.1 | Issue 1: Whether the cases where tax has been paid through return in FORM GSTR-3B instead of through FORM GST DRC-03, prior to the notification of section 128A i.e.1st November 2024, would be eligible for the benefit under section 128A of the CGST Act? |
| 4.1.1 | Representations have been received seeking clar ification as to whether cases where paymen t has been made through FORM GSTR 3B , before coming into force of section 128A into force, i.e. 1st November 2024, are eligible for benefit provided under said section. |
Use these paragraph cues to locate the operative part quickly, then read the full official PDF for conditions, exceptions, examples, effective dates and past-period regularisation language.
Workflow
- Identify issue.
Record the taxpayer, supply, return period, order or refund event covered by Circular 248/05/2025-GST. - Map source.
Open the circular PDF with the Act, Rule and notification entries listed above. - Compile proof.
Contracts, invoices, returns, ledgers, correspondence, officer order and the exact official circular PDF. - Close filing.
Use the portal or officer channel that matches the event date and keep the acknowledgement with the source PDF.
Forms and downloadable source
Circular 248/05/2025-GST expressly references these forms: FORM GST DRC-03. Use the official form compendium and the live portal version before filing.
Do not use a form title by memory alone. Confirm the live portal, the rule that prescribes the form, historical return period and any officer instruction before upload or reply.
Highlighted advisory points
Scope
Circular 248/05/2025-GST should be confined to various issues related to availment of benefit of Section 128A of the CGST Act, 2017; nearby issues require their own source check.
Evidence
Keep the official PDF, transaction documents and portal record together so a reviewer can reproduce the conclusion.
Version
For historical periods, use the law and portal version applicable to the event, not merely the current screen label.
Exam and advisory case study
In exam and advisory work, mark the legal issue, cite the exact circular answer, state what remains controlled by the Act or Rules, and close with the practical filing effect. For Circular 248/05/2025-GST, a complete answer names the issue, lists the controlling provisions extracted above, applies the circular's operative answer, and then states what the taxpayer or officer must do in the return, refund, appeal, billing or record file.
Finin2min summary and Q&A
Summary: Circular 248/05/2025-GST is a source-specific GST clarification on various issues related to availment of benefit of Section 128A of the CGST Act, 2017. Use the exact official PDF, not a generic circular checklist, and preserve the law/rule/notification map with the working file.
Is the circular itself the full law?
No. It clarifies administration under GST. The Act, Rules, notifications, court orders and facts of the transaction remain necessary.
When is a form PDF needed?
Only when the circular or linked rule actually points to a prescribed form. If the page lists forms, use the form compendium and the current GST portal version.
Can this be applied to another tax period?
Only after checking the effective date, amendment history and any past-period regularisation language in the official circular and related notification.
Primary official sources
CBIC circular metadata | Official CBIC PDF viewer | CBIC circular list | GST Council circulars
This Finin2min page is an educational working note. Official legislation, Gazette instruments, circulars, portal rules, court decisions and the facts of the matter prevail. Obtain professional advice for a live filing, refund, appeal or dispute.