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Leveraging the Electronic Credit Ledger for Pre-Deposits in GST Appeals

When a person receives an order or demand, or feels aggrieved by a decision, they have the right to appeal. However, before taking this step, it's important to note that a pre-deposit is required for filing an appeal before the appellate authorities under Section 107 of the GST law. Under the GST framework, there are two primary modes of payment: the ‘Electronic Cash Ledger’ and the ‘Electronic Credit Ledger’.................. Read More