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of <h1>CBIC Clarifies: Form GST DRC-03 Payments Not Valid for Pre-Deposits u/s 35F and Section 83 Appeals.</h1> The Central Board of Indirect Tax and Customs (CBIC) has clarified that payments made through Form GST DRC-03 are not valid for pre-deposits required under Section 35F of the Central Excise Act, 1944, and Section 83 of the Finance Act, 1994. This clarification follows instances where appeals were rejected due to non-compliance with pre-deposit requirements. The CBIC emphasizes using the dedicated CBIC-GST Integrated portal for such payments. This decision aligns with the legal framework and ensures the correct processing of pre-deposits for appeals related to Central Excise and Service Tax.
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