The taxpayers sometimes voluntarily pay amounts during investigation stage using Form GST DRC-03. Later, when filing an appeal against a demand order such as Form GST DRC-07, the GST portal may still require payment of the pre-deposit because payments made through DRC-03 are not automatically linked to the Demand ID in the Electronic Liability Register. The payments through DRC-03 must first be linked to the demand by filing Form GST DRC-03A. Once linked, the system recognizes the payment and adjusts it while calculating required pre- deposit for appeal.