No Recovery of GST Dues for Now if Appeal Authority Not Constituted, Pay Pre-Deposit and File Undertaking.
Circulars
GST – States
The CBIC issued guidelines regarding recovery of outstanding dues in cases where the first appellate authority has confirmed the demand, partially or fully, but appeals against such orders could not be filed due to non-constitution of the Appellate Tribunal. Taxpayers can pay the pre-deposit amount through the Electronic Liability Register and file an underta
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