https://www.taxtmi.com/circulars?id=67660 If the Appellate Tribunal is not operational, taxpayers can secure a stay of recovery by paying an amount equal to the pre-deposit via Services Ledgers Payment towards demand, which maps the payment in Electronic Liability Register Part II against the selected order, and by filing an undertaking to appeal before the Tribunal when it is constituted. Payments inadvertently made through FORM GST DRC-03 can be adjusted towards the pre-deposit upon filing FORM GST DRC-03A (subject to exclusions where FORM GST DRC-05 has been issued); absence of payment, undertaking, or timely DRC-03A filing permits recovery under the CGST Act. en-us Thu, 11 Jul 2024 00:00:00 +0530 Fri, 12 Jul 2024 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67660 If the Appellate Tribunal is not operational, taxpayers can secure a stay of recovery by paying an amount equal to the pre-deposit via Services Ledgers Payment towards demand, which maps the payment in Electronic Liability Register Part II against the selected order, and by filing an undertaking to appeal before the Tribunal when it is constituted. Payments inadvertently made through FORM GST DRC-03 can be adjusted towards the pre-deposit upon filing FORM GST DRC-03A (subject to exclusions where FORM GST DRC-05 has been issued); absence of payment, undertaking, or timely DRC-03A filing permits recovery under the CGST Act. Circulars GST Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67660