TaxTMI 
TaxTMI 
Dear Expert
Please Guide How to Pay Pre Deposit for Tribunal Appeal -- Via DRC-03/3A or Against Demand Register
Can we pay Against Credit Ledger
Pre Deposit for GST Tribunal Appeal
03 Apr 2026 
3 Replies 
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GST tribunal appeal pre-deposit is linked to the demand register, with credit ledger use limited to tax component only.
Pre-deposit for filing an appeal before the Appellate Tribunal under the GST regime is linked to the existing demand and is to be reflected against the relevant demand order in the Electronic Liability Register, rather than being treated as a voluntary payment through Form DRC-03 or DRC-03A. The amount may be discharged through the Electronic Credit Ledger only for the tax component, while interest, penalty, and fee components must be paid in cash through the Electronic Cash Ledger. (AI Summary)
Pre-deposit for filing an appeal before the Appellate Tribunal under the GST regime is linked to the existing demand and is to be reflected against the relevant demand order in the Electronic Liability Register, rather than being treated as a voluntary payment through Form DRC-03 or DRC-03A. The amount may be discharged through the Electronic Credit Ledger only for the tax component, while interest, penalty, and fee components must be paid in cash through the Electronic Cash Ledger. (AI Summary)