Pre-deposit payment method for cases pertaining to Central Excise and Service Tax

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....Dated:- 28th October, 2022 INSTRUCTION To. 1. Pr. Chief/Chief Commissioners of CGST &CX (All) 2. Pr. Director-General/Director-General (All) 3. Pr. Commissioner/ Commissioner of CGST & CX (All) 4. [email protected] for uploading the instructions on CBIC website. Subject: Pre-deposit payment method for cases pertaining to Central Excise and Service Tax. Madam/Sir, It has ....

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....or payment of tax, interest, penalty under sub-sections (5) and (8) of both sections 73 and 74, and section 129 (1) of the CGST Act, 2017 or any other payment due in accordance with the provisions of the CGST Act, 2017 as specified in rule 142 (2) and 142 (3) of the CGST Rules, 2017. Further, in GST regime, in connection with appeal mechanism under section 107 of the CGST Act, 2017, Rule 108 (1) o....

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....either is in the nature of duty nor can be treated as arrears under the existing law and hence cannot be said to be covered under transitional provisions of CGST Act. 4. In view of above, it is clarified that payments through DRC-03 under CGST regime is not a valid mode of payment for making pre-deposits. under section 35F of the Central Excise Act, 1944 and Section 83 of Finance Act, 1994 read w....