Pre Deposit for GST Tribunal Appeal

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....re Deposit for GST Tribunal Appeal<br> Query (Issue) Started By: - NILESH PITALE Dated:- 3-4-2026 Last Reply Date:- 7-4-2026 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>Dear Expert Please Guide How to Pay Pre Deposit for Tribunal Appeal -- Via DRC-03/3A or Against Demand Register Can we pay Against Credit Ledger Reply By KASTURI SETHI: The Reply: 2025 (7) TMI 1130 - BOMBAY H....

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....IGH COURT -&nbsp;Navnit Motors Pvt. Ltd.&nbsp;Versus&nbsp;Commissioner of CGST & Central Excise, (Appeals-III), Mumbai &nbsp; Reply By Raam Srinivasan Swaminathan Kalpathi: The Reply: Pre-deposit can be remitted through credit ledger. This has been clarified. Reply By YAGAY andSUN: The Reply: For filing an appeal before the Appellate Tribunal, the pre-deposit requirement flows from Se....

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....ction 112 of the CGST Act, 2017 (read with Section 107 for earlier stages). The manner of payment is governed by Section 49 and Rule 142 of the CGST Rules. Mode of Payment (DRC-03 vs. Demand Register): Pre-deposit is not required to be paid through Form DRC-03/DRC-03A, as the same is meant for voluntary payments or payments made against proceedings before issuance/adjudication. In case of ap....

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....peal, where a demand order already exists, the pre-deposit amount is to be paid against the liability reflected in the Electronic Liability Register (i.e., "against demand"). The payment should be tagged to the relevant demand order so that it is properly reflected for appeal compliance. Accounting Treatment: Such payment is adjusted against the disputed demand and reflected in the Electroni....

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....c Liability Register. It is not treated as an independent voluntary deposit. Utilisation of Credit Ledger: Pre-deposit can be made through Electronic Credit Ledger only to the extent of tax component of the demand, in terms of Section 49(4). However, interest, penalty, and fee components must be discharged in cash through the Electronic Cash Ledger. Conclusion: Accordingly, pre-deposit....

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.... for Tribunal appeal should be discharged against the demand register (liability ledger) and not via DRC-03. Utilisation of ITC is permissible only for the tax portion, while other components must be paid in cash.<br> Discussion Forum - Knowledge Sharing ....