Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Guidelines for Recovering GST Dues Post-First Appeal Without Operational Appellate Tribunal; Pre-Deposit Payment Required.</h1> The circular outlines guidelines for recovering outstanding dues under the GST framework when the first appeal has been disposed of, but the GST Appellate Tribunal is not yet operational. Taxpayers who wish to appeal further must make a pre-deposit payment, which can be adjusted against their electronic liability register. If taxpayers have already paid towards a demand using FORM GST DRC-03, they can apply for adjustment through FORM GST DRC-03A once available. Until then, taxpayers should notify the proper officer to avoid recovery actions. The circular aims to ensure uniformity and clarity in handling such cases across various jurisdictions.