Pre-deposit payment method: payments via FORM GST DRC-03 not valid for central excise/service tax pre-deposits; GST reference clarified. Payments made through FORM GST DRC-03 were characterised as not a valid mode for making pre-deposits under section 35F of the Central Excise Act, 1944 and section 83 of the Finance Act, 1994 read with section 35F, but the prior instruction's incidental reference to the GST Act was solely comparative and therefore the last sentence of part 2 regarding GST is infructuous; the clarification should be widely publicised to prevent implications for CGST appeals.