https://www.taxtmi.com/forum/issue?id=120282 Whether the three-month filing period under section 112 began depends on GSTAT's functional commencement. The President has been working since 06/05/2024 but full operation requires notification of members under section 109, so the tribunal may not yet be equipped to hear cases. Taxpayers can preserve stay from recovery by making the further statutory pre-deposit in addition to amounts already deposited and submitting the prescribed undertaking, as clarified in CBIC guidance and administrative orders. en-us Wed, 23 Jul 2025 14:44:10 +0530 Fri, 25 Jul 2025 16:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120282 Whether the three-month filing period under section 112 began depends on GSTAT's functional commencement. The President has been working since 06/05/2024 but full operation requires notification of members under section 109, so the tribunal may not yet be equipped to hear cases. Taxpayers can preserve stay from recovery by making the further statutory pre-deposit in addition to amounts already deposited and submitting the prescribed undertaking, as clarified in CBIC guidance and administrative orders. Discussion-Forum GST Wed, 23 Jul 2025 14:44:10 +0530 https://www.taxtmi.com/forum/issue?id=120282