GSTN Issues Advisory on Appeals Where Pre-Deposit Amount Is Auto-Fetched

GSTN has issued an advisory clarifying the procedure for taxpayers filing appeals where the pre-deposit amount is automatically fetched by the GST portal.

This advisory explains what users should do when the pre-deposit amount is automatically fetched from the GSTN portal while filing an appeal. It also covers cases where a higher court has granted an exemption from the pre-deposit requirement or when the auto-fetched amount appears incorrect.

When this process is applied

These steps are for filing appeal through ARN/CRN option and pre deposit details are fetched automatically from the GSTN System.

The exemption/correction option should be used if the amount fetched cannot be edited by the user.

• The pre-deposit was waived by a higher court for the taxpayer, or
• The auto-fetched amount is different from the amount calculated by the user.

If ARN/CRN is not available, then the users have to fill the details manually in the Demand Details section of the appeal form.

Step-by-step Method

Here is the step-by-step process:

Step 1: Open the demand details and confirm the demand.

Step 2: Check Demand Admitted & Disputed Details

Step 3: Choose Exemption or Self-Calculation Correction, if applicable

Step 4: Reconfirm Demand Admitted and Disputed Particulars

Step 5: Completing Pre-deposit Payment on GSTN

Upload Supporting Documents for Exemption/Self Calculation Claims

Taxpayers choosing the exemption or self-calculation option are required to submit supporting documents during the application process. Users need to go to the Upload Document section to finish the upload.