The Goods and Services Tax Network (GSTN) has issued an advisory regarding the payment of pre-deposit when filing an appeal before the First Appellate Authority under GST.

This update aims to provide clarity to taxpayers on the correct procedure for making the mandatory pre-deposit payment while submitting an appeal against an order passed by the adjudicating authority.

Key Highlights of the Advisory

• Taxpayers filing an appeal before the First Appellate Authority must ensure that the required pre-deposit amount is paid correctly through Form DRC-03.
• The advisory clarifies the proper method of payment and reporting of the pre-deposit to avoid errors during appeal filing.
• Correct payment ensures smooth processing of appeals and prevents rejection due to payment mismatches.
• Taxpayers are advised to carefully follow the prescribed procedure while making the payment.

Why This Advisory is Important

The clarification helps taxpayers and professionals avoid technical issues during appeal filing, ensuring that the mandatory pre-deposit requirement is properly fulfilled under GST rules.

Official Advisory Document

You can read the complete advisory issued by GSTN here:
https://tutorial.gst.gov.in/downloads/news/final_advisory_for_payment_of_pre_deposit_through_drc_03.pdf