GSTAT User Advisory: Higher Court Exemption or Correction of Pre-Deposit Amount on GSTAT Portal.

User Advisory: Higher Court Exemption or Correction of Pre-Deposit Amount

1. Purpose.

This advisory explains how to review and proceed when the pre-deposit amount is auto-populated from the GSTN portal, and how to upload the document when an exemption has been granted by a higher court or when the user identifies a variance in the auto-fetched amount.

2. When to Use This Process

• Use these steps when the appeal is being filed using the available ARN/CRN option and the predeposit data is fetched automatically from GSTN and the same data can’t be changed by the user.

• Use the exemption/correction option if a higher court has exempted the pre-deposit amount, or if the auto-fetched amount differs from the user’s calculation.

• If ARN/CRN is not available, the required data must be entered manually in the relevant forms under Demand Details Tab.

3. Step-by-Step Procedure

Step 1: Open Demand Details and Confirm the Demand

Go to the Demand Details tab. Under the Demand Confirmed sub-tab, review the pre-filled information. If the filing is being done through the ARN/CRN available option, the APL-04 demand details will be fetched automatically. If ARN/CRN is not available, enter the required details manually. After verifying the information, click Confirm Details

Step 2: Review Demand Admitted and Disputed Details

Proceed to the Demand Admitted and Disputed sub-tab. Check the auto-populated values and click Save and Next to continue.

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

The Amount Exempted or Self-Calculation Correction sub-tab will be displayed. If a higher court has granted exemption from pre-deposit, or if the auto-fetched amount needs correction based on selfcalculation, select Yes. Enter the percentage of exemption or correction as applicable, and then click Save.

Step 4: Recheck Demand Admitted and Disputed Details

After saving the exemption or correction details, the Demand Admitted and Disputed form will appear again. Verify the details and click Save and Next.

Step 5: Complete Pre-Deposit Payment on GSTN

Make the applicable pre-deposit payment on the GSTN portal. Once the payment is successfully confirmed, open the Payment of Amount Calculated sub-tab. Under Payment Confirmation from GST portal, the system shall display the message: “Your pre-deposit payment is confirmed. Please proceed for appeal fee payment.” Click Save and Next and proceed to upload the supporting documents.

4. Upload Supporting Documents

Where exemption or self-calculation correction is selected, upload the relevant supporting document in the Upload Document section by following these steps:

1. From the Document filed by drop-down menu, select Appellant.

2. From the Document Type drop-down menu, select Higher Court Orders or Self Calculation Sheet, as applicable.

3. Rename the file clearly as “Higher Court Orders” or “Self Calculation Sheet”, based on the document being uploaded. Also, avoid using special characters such as “ . , @, &”, etc. while renaming the file.

4. Use the Select File option to upload the document.

5. The system will automatically capture the number of pages in the uploaded file.

6. Click Submit to save the uploaded document.

7. After successful upload, the system will display the message: “Document Uploaded successfully”.

5. Linking of Voluntary / Others Payment (DRC 03) made with outstanding demand (DRC-03A)

• Form GST DRC-03A, made available on the GST portal pursuant to Notification No. 12/2024 dated 10 July 2024, is meant to resolve cases where taxpayers paid outstanding demand orders such as DRC-07, DRC-08, MOV-09, MOV-11, or APL-04 through DRC-03 instead of the portal’s “Payment towards demand” facility, due to which the payment was made but the demand did not get closed in the electronic liability register. Through DRC-03A, taxpayers can link an eligible DRC-03 (only where the cause of payment is “Voluntary” or “Others”) with the relevant outstanding demand order by entering the DRC-03 ARN and selecting the demand order number, after which the portal auto-populates the details, lets them adjust the paid amount fully or partially (including across multiple demands or using multiple DRC-03s for one demand through separate filings), validate and file the form with DSC/EVC, and then automatically updates the liability ledger and demand status; taxpayers may also upload supporting documents, refer to the DRC-03 Register for balance tracking, and raise technical grievances under “DRC-03A-Filing” on the GST self-service portal if needed. For more information click on

“https://efiling.gstat.gov.in/downloads/manual/GSTN-Advisory-for-Form-GST-DRC-03A.pdf”