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<h1>New Circular on Recovering Dues Before GST Tribunal Launch: Pre-Deposit Guidelines and FORM GST DRC-03A Introduction.</h1> The circular outlines guidelines for recovering outstanding dues when the first appeal has been resolved, but the GST Appellate Tribunal is not yet operational. It addresses concerns about whether payments made inadvertently can be adjusted as pre-deposits for appeals. Taxpayers who wish to appeal must pay the pre-deposit via their electronic liability register, which will stay recovery proceedings. If a taxpayer fails to comply, recovery can proceed. The circular also introduces FORM GST DRC-03A to adjust payments made through FORM GST DRC-03. Until this functionality is available, taxpayers must inform proper officers to avoid recovery actions.