Payment of pre-deposit

[MANOHAR KALBURGI]

Dear sir/madam,

Please let us know the procedure (online payment procedure)) for depositing mandatory pre-deposit at 10% for appeal filing against the OIO.

Thank you in advance.

[Amit Agrawal]

If demand confirmed vide OIO is created online by Dept's officer, system itself forces payment of such pre-deposit while filing appeal.

If no such demand is created online and you are filing appeal through offline / physical mode, you can use Form DRC-03 to make pre-deposit with appropriate remarks.

All above are strictly personal views of mine and the same should not be construed as professional advice / suggestion.

[KASTURI SETHI]

In order to make pre-deposit in the case of Service Tax, you can unlock your user account. See the procedure laid down in Advisory No.28/19-ACES-GST Integration dated 16.9.19 under F.No.iv/26/54/2018/System(S) issued by the Office of the Additional Director General, Directorate of Systems, Chennai.

[Rushi Upadhyay]

You have to visit the CBIC-GST.GOV.IN. If you are not already registered with department than you need to generate the Non-assessee number and they have to pay the challan.

Further, I have found that non-assessee is by default generating Central Excise number and not Service Tax number. I have discussed this matter with local appeal office and they agreed that they will consider the challan with central exice non-assessee code. Further need to deposit the amount under other receipts.

Hopy you find this usesful.

AI Summary

Pre-deposit procedure: online demands require payment during e filing; otherwise use Form DRC 03 or non assessee challan. Where a demand is created online the e filing system compels payment of the pre-deposit when filing the appeal; where no online demand exists and the appeal is filed physically, the deposit may be made using Form DRC-03 with appropriate remarks. Practical measures include unlocking the user account per the Directorate of Systems advisory to enable electronic payment, or generating a non assessee number and paying the challan, with local offices sometimes accepting a central excise non assessee code and routing amounts under other receipts.