In a significant step towards enhancing taxpayer convenience and ensuring accuracy in appellate proceedings, the Goods and Services Tax Appellate Tribunal (GSTAT) has introduced a dedicated functionality in its e-Filing portal enabling taxpayers to seek exemption from pre-deposit requirements granted by higher judicial authorities or correct discrepancies in auto-populated pre-deposit amounts through self-calculation.
The facility has been introduced as part of the GSTAT e-Filing system to address cases where pre-deposit amounts are automatically fetched from the GSTN portal while filing appeals through the ARN/CRN-based process. As the auto-populated figures cannot be modified directly by users, the newly enabled option provides a transparent and structured mechanism for exemption and correction wherever justified.
Facility Applicable for ARN/CRN-Based Appeal Filing
Under the revised process, taxpayers filing appeals through the available ARN/CRN option can review the demand details auto-fetched from GSTN. In cases where the pre-deposit amount determined by the system differs from the taxpayer’s computation, or where a competent higher court has granted relief from pre-deposit requirements, the taxpayer may avail the exemption or correction facility.
Where ARN/CRN details are not available, taxpayers shall continue to furnish the required demand particulars manually under the Demand Details section of the appeal filing module.
Stepwise Digital Workflow Introduced
The advisory outlines a streamlined workflow beginning with verification of demand details under the “Demand Confirmed” section, followed by review of admitted and disputed demand amounts.
Subsequently, taxpayers can access the newly introduced “Amount Exempted or Self-Calculation Correction” tab and select the applicable option. The system permits entry of the exemption percentage granted by a higher court or correction percentage based on self-calculation, subject to prescribed limits.
After recording the exemption or correction, taxpayers are required to re-verify the revised demand details before proceeding further in the appeal filing process.
Mandatory Pre-Deposit Payment Verification through GSTN
The advisory further provides that the applicable pre-deposit amount must be paid through the GSTN portal. Upon successful confirmation of payment, the GSTAT portal will automatically display a confirmation message stating that the pre-deposit payment has been verified and that the appellant may proceed with appeal fee payment and subsequent filing formalities.
This automated validation is expected to reduce procedural delays and enhance integration between GSTN and GSTAT systems.
Supporting Documents to be Uploaded
To maintain documentary authenticity, taxpayers opting for exemption or self-calculation correction are required to upload supporting documents through the designated document upload module.
Depending upon the nature of the claim, appellants may upload:
- Higher Court Orders granting exemption from pre-deposit; or
- Self-Calculation Sheets supporting the revised computation.
The system captures document details electronically and provides confirmation upon successful upload, thereby ensuring a complete digital record for appellate scrutiny.
Reference to Form GST DRC-03A
The advisory also highlights the availability of Form GST DRC-03A, introduced pursuant to Notification No. 12/2024 dated 10 July 2024, which facilitates linking of voluntary or “Others” category payments made through DRC-03 with outstanding demand orders such as DRC-07, DRC-08, MOV-09, MOV-11 and APL-04.
The facility enables taxpayers to regularize previously paid amounts, update their electronic liability register, and ensure closure of pending demand records through a simplified online process.
Improved Transparency and Ease of Compliance
The newly introduced functionality is expected to provide significant relief to taxpayers by ensuring that legitimate court-ordered exemptions and genuine computational corrections are appropriately reflected during appeal filing. The initiative strengthens transparency, reduces litigation arising from procedural discrepancies, and contributes to the Government’s ongoing efforts to promote a fully digital, taxpayer-friendly dispute resolution framework.
Notification & Advisory Reference: Advisory on “Higher Court Exemption or Correction of Pre-Deposit Amount” issued through GSTAT e-Filing Portal. Reference also drawn from Notification No. 12/2024 dated 10 July 2024 relating to Form GST DRC-03A.
The User Advisory along with the screenshots can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/06/User-Advisory-Higher-Court-Exemption-or-Correction-of-Pre-Deposit-Amount.pdf
