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    <title>Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.</title>
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    <description>Recovery of the balance confirmed GST demand is stayed pending operationalisation of the Appellate Tribunal where the taxpayer pays an amount equal to the prescribed pre-deposit through the Electronic Liability Register, Part II, and undertakes to file the Tribunal appeal within the applicable timeline. Amounts inadvertently paid through FORM GST DRC-03 may be adjusted against the demand and pre-deposit through FORM GST DRC-03A, unless proceedings have concluded through FORM GST DRC-05. Failure to make the payment, furnish the undertaking, timely appeal, or submit DRC-03A when available permits recovery.</description>
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    <pubDate>Fri, 20 Sep 2024 00:00:00 +0530</pubDate>
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      <description>Recovery of the balance confirmed GST demand is stayed pending operationalisation of the Appellate Tribunal where the taxpayer pays an amount equal to the prescribed pre-deposit through the Electronic Liability Register, Part II, and undertakes to file the Tribunal appeal within the applicable timeline. Amounts inadvertently paid through FORM GST DRC-03 may be adjusted against the demand and pre-deposit through FORM GST DRC-03A, unless proceedings have concluded through FORM GST DRC-05. Failure to make the payment, furnish the undertaking, timely appeal, or submit DRC-03A when available permits recovery.</description>
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