https://www.taxtmi.com/forum/issue?id=120931 Payment already made through DRC-03 before adjudication, if not appropriated in the order, may still be reflected by the GST portal as payable while filing appeal. In such cases, filing DRC-03A is the proper procedural step to link and adjust the earlier payment against the demand, so that the admitted liability is not again shown as cash payable in the appeal module. The discussion also treats non-consideration of such payment as a possible error apparent on the record capable of rectification under Section 161. en-us Sat, 23 May 2026 11:11:52 +0530 Wed, 27 May 2026 05:00:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120931 Payment already made through DRC-03 before adjudication, if not appropriated in the order, may still be reflected by the GST portal as payable while filing appeal. In such cases, filing DRC-03A is the proper procedural step to link and adjust the earlier payment against the demand, so that the admitted liability is not again shown as cash payable in the appeal module. The discussion also treats non-consideration of such payment as a possible error apparent on the record capable of rectification under Section 161. Discussion-Forum GST Sat, 23 May 2026 11:11:52 +0530 https://www.taxtmi.com/forum/issue?id=120931