https://www.taxtmi.com/circulars?id=68650 Clarifies that where appeal to the Appellate Tribunal cannot be filed due to non-constitution, a taxpayer intending to appeal may pay an amount equal to the prescribed pre-deposit via Services >> Ledgers >> Payment towards demand to map it in Electronic Liability Register Part II; on payment and filing an undertaking to the proper officer to file appeal when the Tribunal operates, recovery of the remaining confirmed demand will be stayed. Payments inadvertently made through FORM GST DRC-03 may be regularised by filing FORM GST DRC-03A when portal functionality exists and such payments may be adjusted towards the required pre-deposit; until the form is available taxpayers may intimate the proper officer to defer recovery. en-us Fri, 27 Sep 2024 00:00:00 +0530 Tue, 17 Jun 2025 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68650 Clarifies that where appeal to the Appellate Tribunal cannot be filed due to non-constitution, a taxpayer intending to appeal may pay an amount equal to the prescribed pre-deposit via Services >> Ledgers >> Payment towards demand to map it in Electronic Liability Register Part II; on payment and filing an undertaking to the proper officer to file appeal when the Tribunal operates, recovery of the remaining confirmed demand will be stayed. Payments inadvertently made through FORM GST DRC-03 may be regularised by filing FORM GST DRC-03A when portal functionality exists and such payments may be adjusted towards the required pre-deposit; until the form is available taxpayers may intimate the proper officer to defer recovery. Circulars GST - States Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68650