https://www.taxtmi.com/article/detailed?id=10061 The article examines whether the statutory pre-deposit for admission of a GST appeal can be discharged from the electronic credit ledger rather than the electronic cash ledger. It summarises the pre-deposit requirement, ledger-payment provisions distinguishing electronic cash and electronic credit ledgers, a High Court ruling disallowing credit-ledger debits for pre-deposit, and contrasting tribunal decisions and CBIC circulars and form entries indicating permissibility of using electronic credit ledger balances for tax liabilities. en-us Sat, 30 Oct 2021 12:44:25 +0530 Sat, 30 Oct 2021 12:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10061 The article examines whether the statutory pre-deposit for admission of a GST appeal can be discharged from the electronic credit ledger rather than the electronic cash ledger. It summarises the pre-deposit requirement, ledger-payment provisions distinguishing electronic cash and electronic credit ledgers, a High Court ruling disallowing credit-ledger debits for pre-deposit, and contrasting tribunal decisions and CBIC circulars and form entries indicating permissibility of using electronic credit ledger balances for tax liabilities. Articles Goods and Services Tax - GST Sat, 30 Oct 2021 12:44:25 +0530 https://www.taxtmi.com/article/detailed?id=10061