https://www.taxtmi.com/article/detailed?id=16984 GST demand records must correctly distinguish tax, interest and penalty where portal entries determine appellate pre-deposit. Recording an interest demand as tax can improperly trigger pre-deposit requirements applicable only to disputed tax and obstruct access to GSTAT. Although rectification of apparent errors is available under Section 161, it is subject to a strict time limit. Correction of the original demand record may not cure prejudice if the appellate order remains unrectified. Accurate demand classification and timely rectification are therefore essential to preserve an effective statutory appeal. en-us Mon, 20 Jul 2026 09:39:47 +0530 Mon, 20 Jul 2026 09:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16984 GST demand records must correctly distinguish tax, interest and penalty where portal entries determine appellate pre-deposit. Recording an interest demand as tax can improperly trigger pre-deposit requirements applicable only to disputed tax and obstruct access to GSTAT. Although rectification of apparent errors is available under Section 161, it is subject to a strict time limit. Correction of the original demand record may not cure prejudice if the appellate order remains unrectified. Accurate demand classification and timely rectification are therefore essential to preserve an effective statutory appeal. Articles Goods and Services Tax - GST Mon, 20 Jul 2026 09:39:47 +0530 https://www.taxtmi.com/article/detailed?id=16984