The 53rd GST Council met under the leadership of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in New Delhi on June 22, 2024. The Council recommended amending Rule 142 of CGST Rules, 2017 and issuing a circular to prescribe a mechanism for adjusting the amount paid in respect of demand through FORM GST DRC-03 against the amount to be paid as pre-deposit for filing the Appeal.
Source A2ztaxcorp
