Guidelines clarify recovery proceedings in cases where first ...

Circular: Recovery proceedings allowed if appeal can't be filed due to non-operational Tribunal. Pre-deposit via ELR for stay. Undertake to appeal later. Adjust DRC-03 via DRC-03A.

Circulars GST

July 12, 2024

Guidelines clarify recovery proceedings in cases where first appeal is disposed but taxpayer cannot file further appeal due to non-operation of Appellate Tribunal. Taxpayers can make pre-deposit payment through Electronic Liability Register to avail stay on recovery. Undertaking to file appeal when Tribunal operationalizes is required. Amounts paid inadvertently through DRC-03 can be adjusted towards pre-deposit by filing DRC-03A application. Till DRC-03A functionality is available, intimation to proper officer suffices for stay on recovery. Failure to file appeal after Tribunal's operation will lead to recovery as per law.

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Guidelines clarify recovery proceedings in cases where first ...

Circular: Recovery proceedings allowed if appeal can't be filed due to non-operational Tribunal. Pre-deposit via ELR for stay. Undertake to appeal later. Adjust DRC-03 via DRC-03A.

Circulars GST

July 12, 2024

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