Pre-deposit Payment Method through DRC-03 to Central Excise and Service Tax Cases not Valid, Use Integrated Portal for Pre-Deposit

· It is clarified that payments through DRC-03 under CGST regime is not a valid mode of payment for making pre-deposits under section 35F of the Central Excise Act, 1944 and Section 83 of Finance Act, 1994 read with section 35F of the CEA. There exists a dedicated CBIC-GST Integrated portal, https://cbic-gst.gov.in (Board's Circular No. 1070/3/2019-CX dated 24^th June 2019 refers in this regard), which should only be utilized for making pre- deposits under the Central Excise Act, 1944 and the Finance Act, 1994.

[CBIC Instruction dated 28 October 2022]

CBIC-240137/14/2022-Service Tax Section-CBEC