Timely Electronic Cash Ledger credit preserves amnesty relief despite later DRC-03A appropriation formalities for tax deposited within prescribed time.
Case-Laws
GST
Section 128A amnesty relief remains available where the full tax amount is credited to the Electronic Cash Ledger within the prescribed period, even if FORM GST DRC-03A for appropriation to the Electronic Liability Register is filed later. Rule 164(2) requires appropriation through the Electronic Liability Register, but subsequent compliance with that requirement can cure the delay where timely deposit establishes bona fides. The proviso to Rule 88B(1), although not directly applicable, recognises the relevance of the Electronic Cash Ledger credit date. A minor procedural delay should not defeat settlement benefits where payment was timely deposited and later appropriated, including waiver of interest and penalty and issuance of GST SPL-05 where the amount is sufficient.
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