The GSTN has issued an advisory addressing a common issue encountered by taxpayers when submitting appeals to the First Appellate Authority. At the time of investigation, taxpayers made voluntary payments via Form GST DRC-03, but they noted that the GST portal still requires them to pay the obligatory pre-deposit at the time of filing an appeal against the demand order.
GSTN mentioned that payments incurred via DRC-03 are not automatically linked to the Demand ID generated in the Electronic Liability Register when a demand order (such as Form GST DRC-07 ) is issued.
Subsequently, the system did not recognise such payments when computing the pre-deposit needed to file a plea. Taxpayers, to solve the same problem, should submit Form GST DRC-03A to link the earlier DRC-03 payment with the pertinent demand order.
After completion of the same linkage, the payment will be shown in the electronic liability register and recognised at the time of computing the obligatory pre-deposit for appeal filing.
Hence, GSTN has recommended that taxpayers must confirm that Form DRC-03 payments are mapped to the respective Demand ID through Form DRC-03A before filing an appeal to prevent paying the pre-deposit again.
Read GSTN Advisory
