Pre-deposit requirement: use the CBIC-GST Integrated portal for Central Excise and Service Tax pre-deposits, not DRC-03. Pre-deposit payments for appeals under the Central Excise Act and the Finance Act cannot be made via Form GST DRC-03 on the common GST portal; DRC-03 is not a prescribed method for such pre-deposits. The Board directs use of the CBIC-GST Integrated portal for all pre-deposits under the Central Excise Act and the Finance Act, and notes that CGST transitional provisions do not convert pre-deposits into arrears permitting DRC-03 payment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Pre-deposit requirement: use the CBIC-GST Integrated portal for Central Excise and Service Tax pre-deposits, not DRC-03.
Pre-deposit payments for appeals under the Central Excise Act and the Finance Act cannot be made via Form GST DRC-03 on the common GST portal; DRC-03 is not a prescribed method for such pre-deposits. The Board directs use of the CBIC-GST Integrated portal for all pre-deposits under the Central Excise Act and the Finance Act, and notes that CGST transitional provisions do not convert pre-deposits into arrears permitting DRC-03 payment.
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