TaxTMI 
TaxTMI 
Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation
X X X X Extracts X X X X
X X X X Extracts X X X X
....4 issued by Government of India, Ministry of Finance, Department of Revenue, CBIC, GST Policy Wing. ****** In the reference cited, the Government of India, Ministry of Finance, Department of Revenue CBIC, GST Policy Wing, has issued Circular No. 224/18/2024-GST, dated 11.07.2024 based on the recommendations of the GST Council. Hence, following pari-materia circular is issued. 2. Doubts have been raised by the trade and the field formations in respect of recovery of outstanding dues, in cases where the first appellate authority has confirmed the demand created by the adjudicating authority, fully or partially, and where appeal against such order of appellate authority could not be filed under section 112 of the Tamilnadu Goods and S....
X X X X Extracts X X X X
X X X X Extracts X X X X
....overy proceedings are to be initiated, if the amount payable as per the order issued under the said act is not paid by the concerned person within the said period of three months from the date of service of the said order. It may further be noted that if any person files an appeal in accordance with the requirement of sub-section (8) of section 112 of the TNGST Act (i.e., on payment of prescribed pre-deposit), the recovery proceedings for the balance amount is deemed to be stayed till disposal of the appeal as per sub-section (9) of section 112 of the TNGST Act. However, as the taxpayers are not able to file appeal under section 112 in Appellate Tribunal against the orders of appellate authority and therefore, are not able to make the pre-d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....made. The amount so paid would be mapped against the selected order and demand amount would be reduced in the balance liability in the aforesaid register. The said amount deposited by the taxpayer will be adjusted against the amount of pre-deposit required to be deposited at the time of filing appeal before the Appellate Tribunal. 6. The taxpayer also needs to file an undertaking/ declaration with the jurisdictional proper officer that he will file appeal against the said order of the appellate authority before the Appellate Tribunal, as and when it comes into operation, within the timelines mentioned in section 112 of the TNGST Act read with Tamilnadu Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 in G.O.Ms No.185, C....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d to have been paid towards a demand, through FORM GST DRC-03. Attention is invited to G.O. (Ms) No. 114 Commercial Taxes & Registration (B1) Department dated 30.09.2024 in Notification No. SRO A-18(a)/2024 dated 30.09.2024 published in Tamilnadu Government Extraordinary Gazette Issue No.316, vide which sub-rule (2B) of Rule 142 and FORM GST DRC-03A has been inserted in Tamilnadu Goods and Services Tax Rules, 2017 (hereinafter referred to as 'TNGST Rules), providing for a mechanism for cases where the person liable to pay tax, interest and penalty under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 of TTNGST Act has made ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Section 107 and Section 112 of the TNGST Act, as the case may be, read with Tamilnadu Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 in G.O.Ms No.185, Commercial Taxes and Registration (B1) dated 04.12.2019, in Notification No. SRO A- 43(a)/2019 dated 04.12.2019 published in Tamil Nadu Government Gazette Extraordinary Issue No.448, the remaining amount of the demand will be recovered as per the provisions of law. 8.3 In this regard, it is to be mentioned that the application in FORM GST DRC-03A for adjustment of demand liability against the payment through FORM GST DRC-03 cannot be made in cases where against the payment made through the said FORM GST DRC-03, proceedings have already been concluded by issuance of an o....