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<h1>Rajasthan Tax Department Issues Guidelines on Pre-deposit Payments for Appeals u/s 112 of RGST Act.</h1> The circular issued by the Rajasthan Commercial Taxes Department provides guidelines for recovering outstanding dues when the first appeal has been disposed of, and the GST Appellate Tribunal is not operational. It clarifies that taxpayers who wish to appeal must pay the pre-deposit amount as per section 112 of the RGST Act to stay recovery proceedings. Taxpayers can make this payment through their Electronic Liability Register, and the amount will be adjusted against the pre-deposit required for filing an appeal. Additionally, taxpayers must submit an undertaking to file an appeal once the Tribunal is operational. If the pre-deposit is inadvertently paid through Form GST DRC-03, adjustments can be made once the Form GST DRC-03A functionality is available. Failure to comply with these procedures may lead to recovery actions.