Post-appeal recovery guidelines: Pre-deposit via e-register for stay, adjust DRC-03 via DRC-03A.
Circulars
GST – States
Circular provides guidelines for recovery of outstanding dues when first appeal is disposed of before Appellate Tribunal becomes operational. Taxpayers unable to file appeal against appellate order can make pre-deposit payment through electronic liability register to avail stay on recovery proceedings. Taxpayers inadvertently paying through DRC-03 can file DRC-03A for
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