https://www.taxtmi.com/circulars?id=67988 Where appellate tribunal is not operational, taxpayers may pay an amount equal to the required pre deposit via Services Ledgers Payment towards demand, mapping it in the Electronic Liability Register Part II to the specific order; on providing an undertaking to file appeal when the Tribunal is constituted, such payment will be treated as the statutory pre deposit and the remaining confirmed demand will be stayed. Payments inadvertently made via Form GST DRC 03 may be adjusted against pre deposit once Form GST DRC 03A is filed, and until that portal functionality exists taxpayers should intimate the proper officer to avoid recovery. en-us Tue, 06 Aug 2024 00:00:00 +0530 Fri, 20 Dec 2024 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67988 Where appellate tribunal is not operational, taxpayers may pay an amount equal to the required pre deposit via Services Ledgers Payment towards demand, mapping it in the Electronic Liability Register Part II to the specific order; on providing an undertaking to file appeal when the Tribunal is constituted, such payment will be treated as the statutory pre deposit and the remaining confirmed demand will be stayed. Payments inadvertently made via Form GST DRC 03 may be adjusted against pre deposit once Form GST DRC 03A is filed, and until that portal functionality exists taxpayers should intimate the proper officer to avoid recovery. Circulars GST - States Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67988