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of <h1>Understanding GST Arrears: Types, Appeal Process, and Insolvency Precedence</h1> Arrears in the context of GST refer to overdue payments of tax, interest, penalties, or fees determined as payable by a taxpayer following adjudication. Arrears can arise from various orders, including those from appellate authorities and courts. They are categorized into litigation/appeal arrears, restrained arrears due to insolvency proceedings, arrears within the appeal period, and other recoverable arrears. Taxpayers have three months to appeal orders, requiring a pre-deposit for appeals. Insolvency proceedings under the IBC take precedence over GST recovery actions. Specific circulars provide guidance on handling restrained arrears in insolvency cases.
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