Sections extracted
- Section 112
- Section 107
- Section 168 (1)
- Section 78
- Section 52
- Section 73
- Section 74
- Section 76
- Section 122
- Section 123
- Section 124
- Section 125
- Section 127
- Section 129
- Section 130
- Section 79
GST circular working note
Circular 224/18/2024-GST: Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation
Source-led decode of CBIC Circular 224/18/2024-GST with the actual provisions, rules, forms and official PDF trail.
Reviewed by CA Nikhil Gupta · Updated 5 October 2026
Filing identity
Circular number
224/18/2024-GST
Date
2024-07-11
CBIC record
1003219
PDF source
official text PDF; 4 page(s)
Form in 2 minutes
Circular 224/18/2024-GST deals with guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation. Read it as a appeal, recovery and authority workflow: identify the order, authority, limitation period, forum, monetary threshold and any stay or recovery condition before using the circular. The circular is binding administrative clarification under the GST framework only to the extent of the issue it answers; the Act, Rules, notifications and event-date version still control the final legal result.
Working point: On the issue of guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation, do not treat the circular as a fresh appeal right; use it to decide the authorised forum, officer route, threshold or recovery handling for the order in hand.
Bare law, rules and notifications
Rules extracted
- Rule 142(3)
Forms extracted
- FORM GST DRC-03A
Notifications and linked circulars
- Notification No. 12/2024-CT
- Circular No. 224/18/2024
The source map above is limited to citations actually extracted from the official Circular 224/18/2024-GST PDF. Where the transaction also touches another charging section, exemption entry, return rule or limitation provision, document that separate source before filing or advising.
Paragraph-wise decode
| Para | Issue dealt with in the circular |
|---|---|
| 2 | The matter has been examined. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercise of its powers conferred by section 168 (1) of the CGST Act, hereby issues the following clarifications and guidelines. |
| 3 | In cases, where the first appellate authority has confirmed the demand issued by the adjudicating authority, partially or fully, the taxpayers cannot file appeal against the said appellate order at present due to non-operation of GST Appellate Tribunal as yet. As per Section 112 of the CGST Act, every person has statutory remedy of appeal against the order passed by the first appellate authority or by a revisional authority... |
| 4 | In order to facilitate the taxpayers to make the payment of the amount of pre -deposit as per sub -section (8) of section 112 of C GST Act, and to avail the benefit of stay from recovery of the remaining amount of confirmed demand as per sub -section (9) of section 112 of CGST Act, it is hereby clarified that in cases where the taxpayer decides to file an appeal against the order of th e appellate authority and wants to make... |
| 5 | The taxpayer also needs to file an undertaking/ declaration with the jurisdictional proper officer that he will file appeal against the said order of the appellate authority before the Appellate Tribunal, as and when it comes into operation, within the timelines mentioned in section 112 of the CGST Act read with Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 03.12.2019. On providing the said... |
| 6 | In case, the taxpayer does not make the payment of the amount equal to amount of pre-deposit or does not provide the undertaking/ declaration to the proper officer, then it will be presumed that taxpayer is not willing to file appeal agai nst the order of the appellate authority and in such cases, recovery proceedings can be initiated as per the provisions of law. Similarly, when the Tribunal comes into operation... |
Use these paragraph cues to locate the operative part quickly, then read the full official PDF for conditions, exceptions, examples, effective dates and past-period regularisation language.
Workflow
- Identify issue.
Record the taxpayer, supply, return period, order or refund event covered by Circular 224/18/2024-GST. - Map source.
Open the circular PDF with the Act, Rule and notification entries listed above. - Compile proof.
Order, appeal memo, payment or pre-deposit proof, limitation computation, authorisation and recovery correspondence. - Close filing.
Use the portal or officer channel that matches the event date and keep the acknowledgement with the source PDF.
Forms and downloadable source
Circular 224/18/2024-GST expressly references these forms: FORM GST DRC-03, FORM GST DRC-03A. Use the official form compendium and the live portal version before filing.
Do not use a form title by memory alone. Confirm the live portal, the rule that prescribes the form, historical return period and any officer instruction before upload or reply.
Highlighted advisory points
Scope
Circular 224/18/2024-GST should be confined to guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation; nearby issues require their own source check.
Evidence
Keep the official PDF, transaction documents and portal record together so a reviewer can reproduce the conclusion.
Version
For historical periods, use the law and portal version applicable to the event, not merely the current screen label.
Exam and advisory case study
An advisory answer should compute time, forum and officer authority separately, then state the circular's administrative direction and the risk if the department or taxpayer uses the wrong forum. For Circular 224/18/2024-GST, a complete answer names the issue, lists the controlling provisions extracted above, applies the circular's operative answer, and then states what the taxpayer or officer must do in the return, refund, appeal, billing or record file.
Finin2min summary and Q&A
Summary: Circular 224/18/2024-GST is a source-specific GST clarification on guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation. Use the exact official PDF, not a generic circular checklist, and preserve the law/rule/notification map with the working file.
Is the circular itself the full law?
No. It clarifies administration under GST. The Act, Rules, notifications, court orders and facts of the transaction remain necessary.
When is a form PDF needed?
Only when the circular or linked rule actually points to a prescribed form. If the page lists forms, use the form compendium and the current GST portal version.
Can this be applied to another tax period?
Only after checking the effective date, amendment history and any past-period regularisation language in the official circular and related notification.
Primary official sources
CBIC circular metadata | Official CBIC PDF viewer | CBIC circular list | GST Council circulars
This Finin2min page is an educational working note. Official legislation, Gazette instruments, circulars, portal rules, court decisions and the facts of the matter prevail. Obtain professional advice for a live filing, refund, appeal or dispute.