GST recovery and pre-deposit adjustment clarified for first appeal cases until the Tribunal becomes operational. Recovery of confirmed GST demand after disposal of the first appeal is clarified for cases where the Appellate Tribunal is not yet operational. A taxpayer may pay the amount equal to the prescribed pre-deposit through the electronic liability register, and that payment is to be adjusted towards the pre-deposit required for the eventual appeal before the Tribunal. On furnishing the required undertaking, recovery of the remaining confirmed demand remains stayed. Amounts inadvertently paid through FORM GST DRC-03 may also be adjusted through FORM GST DRC-03A, subject to the stated conditions.