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13 September 2024

Guidelines For Handling Recovery Of Outstanding Dues In Cases Where Taxpayers Could Not File An Appeal Due To Non-Constitution Of GSTAT

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Where taxpayer intends to file an appeal before the GSTAT and is unable to do so due to non-operationalisation of the GSTAT...
India Tax
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Circular No. 224/18/2024-GST dated July 11, 2024

Where taxpayer intends to file an appeal before the GSTAT and is unable to do so due to non-operationalisation of the GSTAT, the recovery of outstanding dues can be stayed if the taxpayer:

  1. makes the necessary pre-deposit on the GST portal; and
  2. submits an undertaking with the jurisdictional officer, affirming the intent to file an appeal once the GSTAT is operational.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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