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    <title>Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.</title>
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    <description>Taxpayers who intend to appeal but cannot file before the non-operational Appellate Tribunal may deposit an amount equal to the prescribed pre-deposit via the Electronic Liability Register (Part II) on the portal and provide an undertaking to the proper officer to file the appeal when the Tribunal becomes operational; upon such deposit and undertaking the balance confirmed demand will be stayed. Payments inadvertently made through FORM GST DRC-03 can be adjusted as pre-deposit on filing FORM GST DRC-03A once portal functionality is available, and until then taxpayers should intimate the proper officer to avoid recovery.</description>
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    <pubDate>Wed, 11 Sep 2024 00:00:00 +0530</pubDate>
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      <description>Taxpayers who intend to appeal but cannot file before the non-operational Appellate Tribunal may deposit an amount equal to the prescribed pre-deposit via the Electronic Liability Register (Part II) on the portal and provide an undertaking to the proper officer to file the appeal when the Tribunal becomes operational; upon such deposit and undertaking the balance confirmed demand will be stayed. Payments inadvertently made through FORM GST DRC-03 can be adjusted as pre-deposit on filing FORM GST DRC-03A once portal functionality is available, and until then taxpayers should intimate the proper officer to avoid recovery.</description>
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