Pre-deposit timing turns on final acknowledgement, allowing a timely defect cure before appeal registration and merits consideration.

Pre-deposit timing turns on final acknowledgement, allowing a timely defect cure before appeal registration and merits consideration. https://www.taxtmi.com/highlights?id=104697 Under the Explanation to Rule 110(4) of the CGST Rules, an appeal is filed only upon issuance of the final acknowledgement. A mandatory pre-deposit made after provisional acknowledgement, but within the time allowed to rectify a defect and before final acknowledgement, satisfies the pre-deposit requirement under Section 112(8). The timing objection is therefore treated as cured, enabling registration and admission of the appeal for consideration on merits. en-us Thu, 08 Oct 2026 08:45:20 +0530 Thu, 08 Oct 2026 08:45:22 +0530 TaxTMI RSS Generator Pre-deposit timing turns on final acknowledgement, allowing a timely defect cure before appeal registration and merits consideration. https://www.taxtmi.com/highlights?id=104697 Under the Explanation to Rule 110(4) of the CGST Rules, an appeal is filed only upon issuance of the final acknowledgement. A mandatory pre-deposit made after provisional acknowledgement, but within the time allowed to rectify a defect and before final acknowledgement, satisfies the pre-deposit requirement under Section 112(8). The timing objection is therefore treated as cured, enabling registration and admission of the appeal for consideration on merits. Highlights GST Thu, 08 Oct 2026 08:45:20 +0530 https://www.taxtmi.com/highlights?id=104697