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GST - Highlights / Catch Notes

Home Highlights October 2021 Year 2021 This

Manner of pre-deposit - To be made in cash or by debiting the ...

GST

October 12, 2021

Manner of pre-deposit - To be made in cash or by debiting the electronic credit ledger (ECRL)/ ITC - The Court is unable to find any error having been committed by the appellate authority in rejecting the Petitioner’s contention that the ECRL could be debited for the purposes of making the payment of pre-deposit. - Pre-deposit should be made in Cash - HC

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