GST APPEAL PRE DEPOSIT AMOUNT

[DURAI RAJ]

During the Appeal application time 10% Pre Deposit Paid using Cash ledger later we won the appeal and deaprtment not issued till now our pre-deposit how can i get what is the procedure to get my pre deposit amount

[Sunil P]

You will have to write a letter to the range officer along with the copy of DRC-03 and the case order copy, along with a cancelled cheque. You can also claim the interest of pre-deposit paid. 

[KASTURI SETHI]

There is a proper procedure to be followed for getting refund of pre-deposit. File application for refund claim in Form-GST-RFD-01 under Rule 89(1) along with copy of Order-in-Appeal and proof of pre-deposit. Application is to be filed through Common Portal System and deposit physical copy with the jurisdictional Assistant Commissioner/Deputy Commissioner, CGST Division or SGST Office.

[Shilpi Jain]

Pls follow the procedure stated and do remember to claim interest as well.

[KASTURI SETHI]

Interest is payable from the date of pre-deposit. There are case laws to this effect.

[Sunil P]

Dear Kasturi Sethi Ji,

If we file RFD-01, what option do we need to select incase of case wining. If we file RFD-01, it will debit the electronic credit ledger (cause we file refund for inverted duty structure via RFD-01)

AI Summary

GST pre-deposit refund: file Form GST RFD-01 and claim interest after a successful appeal to recover the deposit. Recovering a GST pre-deposit after a successful appeal requires filing Form GST RFD-01 through the Common Portal with proof of pre-deposit, a copy of the order-in-appeal and bank details, and depositing a physical copy with the jurisdictional tax office; claim interest from the date of pre-deposit. Include DRC-03 and correspondence to the range officer, and take care when selecting refund options to avoid debiting the electronic credit ledger.