CBIC-240137/14/2022-SERVICE TAX SECTION-CBIC
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Tax and Customs)
(CX & ST Wing)
Room No. 244-C, North Block, New Delhi
Dated:- 18th April, 2023.
To,
1. The Pr. Chief / Chief Commissioners, CGST & CX Zones (All)
2 The Pr. Commissioner/ Commissioners, CGST & CX Zones (All)
3. Commissioner of CGST & CX (Appeals) (All)
Sir/Madam,
Subject: Pre-deposit payment method for cases pertaining to Central Excise & Service Tax- Issues faced by the taxpayers who have paid the pre-deposit amount through FORM GST DRC-03 in GST Appeals-reg.
Kindly refer to Instructions CBIC-240137/14/2022-Servcice Tax Section-CBEC dated 28.10.2022 on the issue of pre-deposit payment method for cases pertaining to Central Excise and Service Fax wherein it has been clarified that payments made through FORM GST DRC-03 is not a valid mode of payment for making pre-deposits under section 35F of the Central Excise Act, 1944 and Section 83 of Finance Act. 1994 read with section 35F of the CEA.
2 It has been brought to the notice of the Board that certain appeals filed under section 107 of the CGST Act 2017 in manual mode, where pre-deposit amount has been deposited vide FORM GST DRC 03, are being rejected by some of the appellate authorities considering that FORM GST DRC 03 is not a prescribed mode of payment for filing appeals under GST, based on pars 2 of above mentioned instructions.
3. In this regard it may he noted that the above mentioned Instructions were meant tor the cases of appeals belonging to the Central Excise/ Service Tax only and any reference to the GST Act was unintentional and for the limited purpose of drawing a parallel between provisions of the GST Act and Central Excise Act. 1944/ the Finance Act, 1994. Hence last line of part 2 of the said instruction may be considered as infructuous.
4. This clarification may be given wide publicity to prevent any implication upon the appeals made under the provisions of the CGST Act.
Yours faithfully,
(Varun Kumar Singh)
Under Secretary, CX-8
Copy for information to:
The Pr. Commissioner, GST Policy Wing
CBIC, North Block
