https://www.taxtmi.com/forum/issue?id=120850 Pre-deposit for filing an appeal before the Appellate Tribunal under the GST regime is linked to the existing demand and is to be reflected against the relevant demand order in the Electronic Liability Register, rather than being treated as a voluntary payment through Form DRC-03 or DRC-03A. The amount may be discharged through the Electronic Credit Ledger only for the tax component, while interest, penalty, and fee components must be paid in cash through the Electronic Cash Ledger. en-us Fri, 03 Apr 2026 16:21:19 +0530 Tue, 07 Apr 2026 10:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120850 Pre-deposit for filing an appeal before the Appellate Tribunal under the GST regime is linked to the existing demand and is to be reflected against the relevant demand order in the Electronic Liability Register, rather than being treated as a voluntary payment through Form DRC-03 or DRC-03A. The amount may be discharged through the Electronic Credit Ledger only for the tax component, while interest, penalty, and fee components must be paid in cash through the Electronic Cash Ledger. Discussion-Forum GST Fri, 03 Apr 2026 16:21:19 +0530 https://www.taxtmi.com/forum/issue?id=120850