📢 A common issue faced during GST appeal filing is duplicate payment of pre-deposit, even when tax has already been paid during the investigation stage through Form GST DRC-03.
🔍 What’s the problem?
Payments made via DRC-03 are not automatically linked to the Demand ID generated through DRC-07.
As a result, the GST portal does not recognize these payments while calculating the mandatory pre-deposit.
👉 This leads to unnecessary cash outflow, as the system prompts for payment again.
✅The Solution: File Form GST DRC-03A
To ensure your earlier payment is considered:
✔️Link DRC-03 payment with the relevant Demand ID
✔️ Reflect the payment in the Electronic Liability Register
✔️ Avoid duplication of pre-deposit at the time of appeal filing
💡Practical Tip for Professionals
Before filing any GST appeal, always verify:
* Whether any payment was made through DRC-03
* Whether Form DRC-03A has been filed for proper linkage
* Whether the liability register reflects the correct position