TMI BlogPre-deposit payment method for cases pertaining to Central Excise and Service TaxX X X X Extracts X X X X X X X X Extracts X X X X ..... No. 244-C, North Block, New Delhi Dated:- 28th October, 2022 INSTRUCTION To. 1. Pr. Chief/Chief Commissioners of CGST CX (All) 2. Pr. Director-General/Director-General (All) 3. Pr. Commissioner/ Commissioner of CGST CX (All) 4. webmaster.cbic@icegate.nic.in for uploading the instructions on CBIC website. Subject: Pre-deposit payment method for cases pertaining to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter has been examined. It may be seen that Form GST DRC -03 is prescribed for payment of tax, interest, penalty under sub-sections (5) and (8) of both sections 73 and 74 , and section 129 (1) of the CGST Act, 2017 or any other payment due in accordance with the provisions of the CGST Act, 2017 as specified in rule 142 (2) and 142 (3) of the CGST Rules, 2017 . Further, in GST regime ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under CGST Act , it is, however, settled that pre-deposit as a requirement for exercising the right to appeal neither is in the nature of duty nor can be treated as arrears under the existing law and hence cannot be said to be covered under transitional provisions of CGST Act . 4. In view of above, it is clarified that payments through DRC-03 under CGST regime is not a valid mode of paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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