Post-appeal recovery guidelines: Pre-deposit via e-register for stay, adjust DRC-03 via DRC-03A.

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....Circular provides guidelines for recovery of outstanding dues when first appeal is disposed of before Appellate Tribunal becomes operational. Taxpayers unable to file appeal against appellate order can make pre-deposit payment through electronic liability register to avail stay on recovery proceedings. Taxpayers inadvertently paying through DRC-03 can file DRC-03A for adjustment against pre-deposit requirement. Till DRC-03A functionality is available, proper officers instructed not to insist on recovery if intimated about inadvertent DRC-03 payment. Clarifies procedure for appealing, making pre-deposit payments, and availing stay on recovery to ensure uniformity across field formations.....