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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:
- makes the necessary pre-deposit on the GST portal; and
- 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.
