#drc-03a

Intimation of Pre-Deposit and Undertaking for Filing Appeal before GST Appellate Tribunal under Circular No. 224/18/2024-GST Summary of Circular No. 224/18/2024-GST dated 11 July 2024 Circular No. 224/18/2024-GST deals with a very specific hardship which arose because first appeals under section 107 had been decided, demands had been confirmed either fully or partly, but the taxpayer could not file the second appeal under section 112 before the GST Appellate Tribunal due to non-operation of the Tribunal at that stage.... https://gstindiaguide.com/intimation-of-pre-deposit-and-undertaking-for-filing-appeal-before-gst-appellate-tribunal-under-circular-no-224-18-2024-gst/

Payment of GST demand in wrong form directed to be regularized through DRC-03A, with refund allowed under Section 54 for excess recovery