Quick Summary
The CBIC videCBIC-240137/14/2022-SERVICE TAX SECTION-CBEC dated October 28, 2022has issued Instructions on the pre-deposit payment method for cases pertaining to Central Excise and Service Tax. It has been brought to the notice of the Board that appeals have been rejected by some Commissioner (Appeals) for non-compliance of pre-deposit requirements as mandated under section 35F of the Central Excise Act, 1944 (CEA) and Section 83 of the Finance Act, 1994 read with section 35F of the CEA, wher
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FAQ :
The instructions clarify the correct method for making pre-deposit payments for cases related to Central Excise and Service Tax, following issues where appeals were rejected due to incorrect payment methods.
Appeals were rejected because pre-deposit payments were made using Form GST DRC-03 on the common GST portal, which the authorities deemed not to be a prescribed method for these specific payments.
No, the CBIC clarifies that 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 the Finance Act, 1994.
Taxpayers must use the dedicated CBIC-GST Integrated portal, accessible at https://cbic-gst.gov.in, for making pre-deposits under the Central Excise Act, 1944, and the Finance Act, 1994.
While Form GST DRC-03 is used for certain payments under the CGST Act, it is not the prescribed method for pre-deposits related to Central Excise and Service Tax appeals under the existing laws.
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