https://www.taxtmi.com/circulars?id=68027 Where the first appellate authority has confirmed a demand but the Appellate Tribunal is not yet constituted, taxpayers who intend to appeal may secure a stay on recovery of the remaining confirmed demand by paying an amount equal to the required pre-deposit via the Electronic Liability Ledger (Services Ledgers Payment towards demand) and by submitting an undertaking to the proper officer to file the appeal before the Tribunal when it becomes operative. Payments inadvertently made through FORM GST DRC 03 can be regularised by filing FORM GST DRC 03A on the portal, allowing such payments to be adjusted as pre-deposit; until FORM GST DRC 03A is available, taxpayers may notify proper officers to defer recovery. en-us Fri, 12 Jul 2024 00:00:00 +0530 Wed, 01 Jan 2025 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68027 Where the first appellate authority has confirmed a demand but the Appellate Tribunal is not yet constituted, taxpayers who intend to appeal may secure a stay on recovery of the remaining confirmed demand by paying an amount equal to the required pre-deposit via the Electronic Liability Ledger (Services Ledgers Payment towards demand) and by submitting an undertaking to the proper officer to file the appeal before the Tribunal when it becomes operative. Payments inadvertently made through FORM GST DRC 03 can be regularised by filing FORM GST DRC 03A on the portal, allowing such payments to be adjusted as pre-deposit; until FORM GST DRC 03A is available, taxpayers may notify proper officers to defer recovery. Circulars GST - States Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68027