For a normal GST tax-demand appeal, the first Appellate Authority generally requires payment of all admitted dues plus 10% of the remaining disputed tax. A Tribunal appeal generally requires a further 10% of the remaining disputed tax, while retaining the first-stage payment. Ministry of Finance memoranda describe a ₹20 crore ceiling for the relevant central-tax deposits. A penalty-only order follows a separate 10%-of-penalty rule described in the 2025 Finance memorandum. Sections 117–118 do not prescribe another standard percentage deposit for a High Court or Supreme Court appeal, although sums already payable can remain due.
GST pre-deposit at a glance
The amount is not determined by the order’s total alone. You must identify the appeal forum, the amount admitted, the amount disputed, the tax heads involved, and whether the order contains tax, interest, fine, fee, penalty, or only a penalty. The following is the central-law framework described by the CGST Act and the Finance Ministry’s 2024 and 2025 explanatory materials. Confirm the consolidated statutory text, commencement notifications, corresponding State or Union Territory provisions, and any current procedural directions before filing a live appeal.
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| Appeal stage | General statutory amount for a tax-demand order | Important qualification |
|---|---|---|
| Appellate Authority (section 107(6)) | Pay the admitted part of tax, interest, fine, fee and penalty in full, plus 10% of the remaining disputed tax. | The 2024 Finance memorandum describes a ₹20 crore maximum for central tax. The ceiling and tax heads must be applied under the law governing each component. |
| Appellate Tribunal (section 112(8)) | Keep the first-stage payment and pay an additional 10% of the remaining disputed tax. | The 2024 memorandum describes a ₹20 crore maximum for the Tribunal deposit in central tax. This is cumulative, not a replacement for the first deposit. |
| Penalty-only order | The 2025 Finance memorandum describes a 10% pre-deposit of the penalty amount for an Appellate Authority appeal and for a Tribunal appeal. | This is a distinct amendment. Check the enacted wording and commencement applicable to the filing date before calculating. |
| High Court or Supreme Court | Sections 117–118 do not state another standard percentage equivalent to sections 107(6) or 112(8). | Section 119 can keep specified sums payable despite a further appeal, and a court may issue case-specific directions. |
How to calculate a first appeal before the Appellate Authority
1. Separate admitted and disputed amounts
Start with the adjudication order and mark every component that is accepted. Section 107(6) requires the admitted portion of tax, interest, fine, fee and penalty to be paid in full. “Admitted” means the amount you are not challenging in the appeal; it is not limited to admitted tax.
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1Scan for outdated or missing drivers - takes under a minute2Repair Windows errors before they cause bigger problems3Fix the driver behind crashes, sound loss and screen glitchesThen identify the disputed tax. The percentage calculation is applied to the remaining disputed tax, not automatically to interest, fine, fee or penalty in a mixed tax-demand order. Keep central, State, integrated and Union Territory tax amounts in separate lines so that the applicable enactment and any ceiling are not confused.
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2. Apply the 10% disputed-tax amount
Calculate 10% of the disputed tax after removing the tax amount you admit. Add that result to the admitted dues. The 2024 Ministry of Finance memorandum records that the maximum first-appeal pre-deposit for central tax was reduced from ₹25 crore to ₹20 crore. Treat ₹20 crore as a central-tax ceiling described by that memorandum, not as an automatic all-in cap for a demand containing several tax heads.
A practical worksheet can be expressed as:
First-appeal payment = admitted tax + admitted interest + admitted fine
+ admitted fee + admitted penalty
+ 10% of disputed tax,
subject to the applicable statutory ceiling.Do not use that expression without checking the current section text and the corresponding State or Union Territory law. A single order may include amounts governed by more than one enactment.
3. Verify the amount before submitting the appeal
- Reconcile the order’s demand with the electronic liability and payment ledgers.
- Confirm that the payment is posted under the correct tax head and period.
- Check whether any earlier payment was treated as a pre-deposit or merely as a voluntary payment.
- Confirm the appeal limitation period, extension rules and form requirements in force on the filing date.
The pre-deposit is a statutory condition for entertaining the appeal. Paying an incorrect amount, using the wrong head, or treating an admitted amount as disputed can create a filing objection even where the arithmetic appears correct.
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What changes when the case goes to the GST Appellate Tribunal?
The Tribunal payment is additional
Section 112(8) operates after the first-appeal requirement. You generally retain the amount paid under section 107(6) and add 10% of the remaining disputed tax for the Tribunal appeal. The second payment is therefore not a substitute for the first-stage deposit.
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The 2024 Finance memorandum describes a reduction in the Tribunal pre-deposit from 20% to 10% and a reduction of the central-tax maximum from ₹50 crore to ₹20 crore. Apply the ceiling to the Tribunal-stage amount under the operative central-law wording, and calculate other tax components under their corresponding enactments rather than assuming the central ceiling controls every part of the order.
Tribunal worksheet
Amount already paid for first appeal
+ 10% of the remaining disputed tax for the Tribunal appeal
= cumulative deposits before the TribunalThe disputed-tax base should be consistent with the first appeal unless the appellate order changes the figures. If the order is partly accepted, record the new admitted and disputed amounts and preserve the documents showing how the base was derived.
Filing form and acknowledgement
CBIC’s appeal rules describe an electronic Tribunal appeal in FORM GST APL-05 on the common portal. The rules treat the appeal as filed when the final acknowledgement carrying the appeal number is issued. Save the acknowledgement, payment challans, order, statement of facts and grounds, and every upload confirmation. Portal labels and Tribunal timelines have been subject to amendment, so use the live rules and notifications rather than an old checklist.
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Penalty-only GST orders use a different formula
Do not apply the tax-demand formula mechanically when the order imposes a penalty and no tax demand is involved. The 2025 Finance memorandum describes a separate requirement of 10% of the penalty amount for an appeal before the Appellate Authority and a 10% pre-deposit for an appeal before the Tribunal.
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| Order type | Appellate Authority | Tribunal |
|---|---|---|
| Tax demand (with or without related interest, fine, fee or penalty) | Admitted dues in full plus 10% of remaining disputed tax, subject to the applicable ceiling. | Additional 10% of remaining disputed tax, in addition to the first-stage amount, subject to the applicable ceiling. |
| Penalty-only demand | 10% of the penalty amount under the amendment described in the 2025 memorandum. | 10% of the penalty amount under the amendment described in the 2025 memorandum. |
The 2025 document is an explanatory memorandum; it does not by itself establish the commencement date or replace the final amended Act and notifications. Before filing, confirm the operative section, the effective date, whether the order is truly penalty-only, and how any earlier payment is credited. A mixed order containing tax and penalty should be analysed under the tax-demand provisions for the tax portion and the final statutory wording for the penalty portion.
Is another pre-deposit required for a High Court or Supreme Court appeal?
High Court route
Section 117 provides an appeal to the High Court from a State Bench or Area Bench Tribunal order when the case involves a substantial question of law. The cited provision does not impose another standard percentage pre-deposit equivalent to the first-appeal or Tribunal percentages. The High Court can, however, deal with stay, security and payment applications under the circumstances of the case.
Supreme Court route
Section 118 provides the Supreme Court route for an order of the National or Regional Bench of the Tribunal and for a High Court judgment certified as fit for appeal. It likewise does not state a further standard percentage pre-deposit in the provisions described here.
Continuing payment obligations
The absence of a new percentage does not cancel an existing liability. Section 119 provides that specified sums resulting from Tribunal or High Court orders remain payable notwithstanding a further appeal to the High Court or Supreme Court. Read the operative order and any stay direction carefully; “no additional statutory percentage” is not the same as “nothing is payable.”
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Refund and interest on a qualifying pre-deposit
Section 115 provides interest when a pre-deposit made under section 107(6) or section 112(8) is refundable as a consequence of an Appellate Authority or Tribunal order. Interest runs from the date of payment until the date of refund at the rate specified under section 56. The rate itself can change through notification, so do not insert a historical percentage without checking the current rate.
Keep the payment challan, appeal acknowledgement and order allowing the refund. Match the refund claim to the exact pre-deposit and tax head, and check whether any amount remains payable under the final order before treating the entire payment as refundable.
Documents and facts needed to compute the exact amount
- The complete adjudication order, including the demand table and tax periods.
- A component-wise split of central, State, integrated and Union Territory tax.
- Amounts admitted and disputed for tax, interest, fine, fee and penalty.
- Whether the case is a tax-demand order, a penalty-only order or a mixed order.
- The forum: Appellate Authority, Tribunal, High Court or Supreme Court.
- Payments already made, with challan numbers, dates and ledger heads.
- The statutory text, commencement notification and rules in force on the intended filing date.
- Any stay, recovery, rectification or appellate order that changes the payable figures.
Without these inputs, a precise rupee figure cannot responsibly be calculated from the appeal title alone. Have a qualified GST professional review the order where the demand spans multiple tax enactments, the penalty-only amendment may apply, or the filing date is close to a limitation deadline.
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Counting only the 10%
The first-stage amount includes admitted tax, interest, fine, fee and penalty in full. Paying only 10% of disputed tax is insufficient when any admitted component remains unpaid.
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Assuming the Tribunal replaces the first deposit
The Tribunal amount is generally an additional 10% of the remaining disputed tax. Preserve evidence of the first-stage payment and include it in the cumulative funding plan.
Applying the ₹20 crore figure to every GST component
The ₹20 crore figure described in the 2024 memorandum concerns central-tax ceilings. An order containing State, integrated or Union Territory tax may require separate treatment under the corresponding law.
Using the tax formula for a penalty-only order
The 2025 amendment described a distinct 10%-of-penalty approach. First establish whether the order contains no tax demand and then verify the amendment’s commencement and exact wording.
Relying on an old portal or deadline instruction
Use the current CBIC rules, notifications and portal acknowledgement. Tribunal availability, filing windows and electronic procedures have received special statutory treatment and can change.
A filing-day checklist
- Read the demand table and classify the order as tax, penalty-only or mixed.
- Mark every admitted component and total it separately from disputed tax.
- Calculate the first-stage statutory amount under the applicable enactments.
- For a Tribunal appeal, add the second 10% amount and retain proof of the first deposit.
- Check the relevant central-tax ceiling and do not extend it automatically to other tax heads.
- Verify commencement dates, limitation, form, payment ledger and portal instructions.
- File the correct form and retain the final acknowledgement with the appeal number.
- Track any stay, recovery action, refund entitlement and interest claim after the appeal order.
What the stage-by-stage answer means for taxpayers
For a conventional tax-demand case, budget the admitted dues plus 10% of disputed tax for the first appeal, then a further 10% of disputed tax for the Tribunal. For a penalty-only case, use the separate 10%-of-penalty rule described for each of those forums, subject to the final amendment and commencement. At the High Court or Supreme Court level, look for the applicable route and court directions rather than inventing another statutory percentage. The exact amount remains order-specific and must be checked against the current law before payment.
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