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TMI BlogGuidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operationX X X X Extracts X X X X X X X X Extracts X X X X ..... er of appellate authority could not be filed under section 112 of the Rajasthan Goods and Services Tax Act, 2017 (hereinafter referred to as "the RGST Act") due to non-constitution of Appellate Tribunal (hereinafter referred to as "Tribunal"), as yet. Doubts have also been raised as to whether the amount that was originally intended to be paid towards the demand created but has inadvertently been paid and intimated by the taxpayer through Form GST DRC-03 either under the "voluntary" category or under the "others" category, can be adjusted against the pre-deposit that is required to be paid by the taxpayer for filing appeal before the appellate authority under section 107, and before the Appellate Tribunal under section 112 of the RGST Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate authority and therefore, are not able to make the pre-deposit under sub-section (8) of section 112 of the RGST Act, in some cases, the tax officers are taking a view that there is no stay against recovery as per sub-section (9) of section 112 of the RGST Act. In some cases, taxpayers have either paid or are willing to pay the requisite amount of pre-deposit as per sub-section (8) of section 112 of the RGST Act either by crediting in their electronic liability register against the demand so created, or by depositing the said amount through Form DRC-03. However, tax officers are still resorting to recovery proceedings after completion of period stipulated under section 78 of the RGST Act. 4. In order to facilitate the taxpayers to mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services Tax (Eighth Removal of Difficulties) Order, 2019 dated December 5, 2019. On providing the said undertaking and on payment of an amount equal to the amount of pre-deposit as per the procedure mentioned in para 4 above, the recovery of the remaining amount of confirmed demand as per the order of the appellate authority will stand stayed as per provisions of sub-section (9) of section 112 of the RGST Act. 6. In case, the taxpayer does not make the payment of the amount equal to amount of pre-deposit or does not provide the undertaking/declaration to the proper officer, then it will be presumed that taxpayer is not willing to file appeal against the order of the appellate authority and in such cases, recovery proceedings can be initi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly, in cases where the concerned taxpayer has paid an amount that was intended to have been paid towards a particular demand through Form GST DRC-03, has submitted an application in Form GST DRC-03A on the common portal, the amount so paid and intimated through the Form GST DRC-03 will be considered as if the payment was made towards the said demand on the date of such intimation through Form GST DRC-03. The amount so paid shall also be liable to be adjusted towards the amount required to be paid as pre-deposit under section 107 and section 112 of the RGST Act, if and when the taxpayer files an appeal against the said demand, before the appellate authority or the Appellate Tribunal, as mentioned in para 4 above, and the remaining am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mation, the proper officer may not insist on recovery for the remaining amount payable by the concerned taxpayer, till the time the said functionality of Form GST DRC-03A is made available on the portal. 8.2 Once the functionality of Form GST DRC-03A is made available on the portal, the concerned taxpayer may file an application in Form GST DRC-03A, on the common portal, at the earliest, as mentioned in para 7.1 above and on doing so, the amount paid vide Form GST DRC-03 may be adjusted against the pre-deposit under section 107 or section 112 of the RGST Act, as the case may be, as detailed in para 7.2 above. However, in case the taxpayer fails to file an application in Form GST DRC-03A on the common portal, the proper officer may proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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