A conundrum exists on whether payment of pre-deposit under GST can be made from electronic credit ledger even after various rulings and clarifications. Contrasting views have been given by various Orrisa High Court in Jyoti Construction v. DC CT&GST and Bombay High Court in Oasis Realty v. UOI.. Although the portal does not bar any such payment of pre-deposit through electronic credit ledger, however, department has failed to clarify the issue. 

In order to entangle the issue, in this article, Our Partner Mr. Dharnendra Kumar Rana, Senior Associate, Mr. Ayush Agarwal and Associate, Akshay Agrawal have discussed the judgments under GST and erstwhile regime, the legal provisions surrounding this issue to examine the correct position of law and the recent circular and instructions in article titled ‘Payment of Pre-Deposit from Electronic Credit Ledger: Entangled Legally!’

Please click on the below link to read our latest article titled ‘Payment of Pre-Deposit from Electronic Credit Ledger: Entangled Legally!’

NITYA I Payment of Pre-Deposit from Electronic Credit Ledger Entangled Legally I Indirect Tax I Article 106