GSTN Advisory Note on Pre-Deposit Payment

This advisory addresses a practical difficulty faced by taxpayers while filing appeals under GST. Payments made voluntarily during investigation through Form GST DRC-03 are not automatically recognized against demand orders, leading the GST portal to demand pre-deposit again. The GSTN clarifies that unless such payments are linked to the relevant demand using Form GST DRC-03A, they will not be considered for pre-deposit computation. Taxpayers are therefore advised to mandatorily map such payments before filing appeals to avoid duplication and procedural hardship.