https://www.taxtmi.com/article/detailed?id=10793 Whether the Electronic Credit Ledger may be debited to meet the statutory pre-deposit for filing an appeal is contested. Statutory provisions and rules permit utilisation of credit for payment of output tax; a Board circular clarifies ECL can be used for payments towards output tax arising self-assessed or from proceedings. High Court authorities have taken differing views, with one High Court interpreting the circular and scheme to permit ECL utilisation for pre-deposit, while others have disallowed it. Credit cannot be used for interest, fees, penalties, or reverse-charge tax. en-us Mon, 07 Nov 2022 11:06:20 +0530 Mon, 07 Nov 2022 11:06:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10793 Whether the Electronic Credit Ledger may be debited to meet the statutory pre-deposit for filing an appeal is contested. Statutory provisions and rules permit utilisation of credit for payment of output tax; a Board circular clarifies ECL can be used for payments towards output tax arising self-assessed or from proceedings. High Court authorities have taken differing views, with one High Court interpreting the circular and scheme to permit ECL utilisation for pre-deposit, while others have disallowed it. Credit cannot be used for interest, fees, penalties, or reverse-charge tax. Articles Goods and Services Tax - GST Mon, 07 Nov 2022 11:06:20 +0530 https://www.taxtmi.com/article/detailed?id=10793