For a first appeal to the Appellate Authority under section 107 of the Central Goods and Services Tax Act, 2017, you must pay all amounts you admit as payable and an additional 10% of the remaining tax in dispute, subject to a maximum of ₹20 crore. If the order imposes only a penalty, the first-appeal proviso requires 10% of that penalty instead. A later appeal to the GST Appellate Tribunal under section 112 requires a further 10% of the remaining disputed tax, with its own ₹20 crore maximum, in addition to the section 107 payment.
The exact rupee amount cannot be determined from the words “GST appeal” alone. First identify the appeal stage, then read the order to separate admitted amounts, disputed tax, and any penalty-only demand. The statutory deposit is not automatically 10% of the total demand, and paying it creates a deemed stay of recovery for the balance; it does not cancel the demand or decide the merits.
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Start by identifying which GST appeal you are filing
“GST appeal” can describe two different statutory stages. The percentage and the way the payment accumulates depend on the provision under which the appeal is filed.
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| Question | First appeal: section 107 | Tribunal appeal: section 112 |
|---|---|---|
| What order is challenged? | An order passed by an adjudicating authority. | An order under section 107 or section 108. |
| Admitted amounts | Tax, interest, fine, fee and penalty admitted as payable must be paid in full. | The section 107 payment remains relevant; the Tribunal provision adds a further deposit. |
| Regular disputed-tax deposit | 10% of the remaining amount of tax in dispute arising from the order. | A further 10% of the remaining disputed tax, in addition to the section 107 amount. |
| Maximum for that disputed-tax payment | ₹20 crore. | A separate ₹20 crore maximum for the Tribunal-stage amount. |
| Penalty-only order | 10% of the penalty under the section 107 proviso. | A further 10% of the penalty, in addition to the section 107 penalty-only amount. |
| Effect after payment | Recovery proceedings for the balance are deemed stayed. | Recovery of the balance is deemed stayed until disposal of the Tribunal appeal, subject to the statutory payment. |
Look at the heading, appeal clause and authority named in the order rather than relying on a portal label. A section 112 appeal is not a second calculation of the same first-appeal payment: its statutory amount is additional.
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Read the order in four separate buckets
Before doing arithmetic, make a worksheet from the appealed order and your payment ledger. Do not use the total demand printed on a recovery screen as the calculation base without classifying its components.
1. Amounts you admit as payable
Under section 107, the admitted part of the tax, interest, fine, fee and penalty must be paid in full. Record each admitted component separately, because the statute does not describe this payment as a 10% deposit. If you dispute only part of a tax demand, the undisputed part belongs in this full-payment bucket.
2. Remaining tax in dispute
For the regular percentage calculation, identify the amount of tax still disputed under the appealed order after the admitted portion is removed. Section 107(6)(b) describes the base as “a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order.” Interest, fine, fee and penalty are not automatically added to that regular disputed-tax base merely because they appear in the same demand. Their treatment must be read from the order and the applicable proviso.
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3. Penalty-only characterization
If the order imposes a penalty and no tax demand, do not force the figure into a disputed-tax formula. The section 107 proviso, effective from 1 October 2025 in the current text, provides a 10% penalty payment. Section 112 contains a corresponding further penalty payment for a Tribunal appeal.
4. Payments already made
List challans, electronic liability-register entries and any earlier pre-deposit separately. Reconcile them with the relevant tax heads and the appeal record. The GST Portal may display recovery or payment information, but a displayed value does not rewrite the statutory base; the order and current law control the classification.
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Calculate the section 107 first-appeal amount
Use this sequence for a normal order containing disputed tax:
- Write down the tax, interest, fine, fee and penalty that you admit as payable.
- Pay the admitted amounts in full as required by section 107(6)(a).
- Determine the remaining amount of tax in dispute arising from that order.
- Multiply that remaining disputed tax by 10%.
- Compare the result with ₹20 crore and use the lower figure for the disputed-tax pre-deposit.
The calculation can be expressed as:
Section 107 disputed-tax deposit = the lower of (10% × remaining disputed tax) and ₹20 crore.
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If ₹10 lakh remains disputed as tax and no admitted amount is unpaid, 10% is ₹1 lakh. Because ₹1 lakh is below the statutory maximum, the disputed-tax deposit is ₹1 lakh. This is an arithmetic illustration, not a determination of any particular taxpayer’s liability.
Illustration: the cap limits a large demand
If the remaining disputed tax is ₹300 crore, 10% would be ₹30 crore. The section 107 disputed-tax payment is limited to ₹20 crore. The cap applies to this statutory percentage payment; it does not erase the underlying disputed tax or any admitted amount.
Illustration: admitted and disputed portions coexist
Suppose an order contains ₹4 lakh of tax you admit, ₹16 lakh of tax you dispute, and related interest and penalty. The admitted ₹4 lakh and any other amounts admitted as payable must be paid in full. The regular percentage is calculated on the ₹16 lakh remaining disputed tax: 10% is ₹1.6 lakh, subject to the cap. The related interest or penalty is not silently substituted for the disputed-tax base; classify it from the order.
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Apply the separate rule when the order is penalty-only
A penalty-only order needs a different branch in your worksheet. Where no tax is demanded and the order imposes only a penalty, section 107’s proviso calls for 10% of the penalty. Treating the penalty as though it were “tax in dispute” can produce the wrong figure.
First appeal
For a penalty of ₹8 lakh with no tax demand, the section 107 penalty-only payment is ₹80,000. The 10% is applied to the penalty specified by the proviso, not to an invented tax base.
Tribunal appeal
At section 112 stage, the Act requires a further 10% of the penalty in addition to the amount paid under the section 107 penalty-only proviso. Keep the first-appeal and Tribunal-stage entries distinct so the second payment is not mistaken for a replacement of the first.
Work out the additional section 112 Tribunal deposit
Section 112 applies when the challenged order is one passed under section 107 or section 108. For a regular disputed-tax case, calculate the remaining disputed tax from the order again, apply 10%, and apply the separate ₹20 crore maximum for the Tribunal-stage amount. That payment is additional to the section 107 amount already required for the first appeal.
Example with no cap reached
If the remaining disputed tax is ₹50 crore, 10% is ₹5 crore at the first-appeal stage and another ₹5 crore at the Tribunal stage, assuming the same disputed amount remains relevant and the order does not require a different classification. The two ₹5 crore figures are separate stage payments.
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Example at both caps
If 10% of the remaining disputed tax exceeds ₹20 crore, the first-appeal amount is capped at ₹20 crore and the Tribunal-stage amount is separately capped at ₹20 crore. Thus, where both statutory caps are reached, the two disputed-tax stage payments can total ₹40 crore, apart from admitted amounts and any amounts governed by a penalty-only provision.
Penalty-only Tribunal case
For a penalty-only order, use the section 112 penalty provision: a further 10% of the penalty in addition to the section 107 penalty-only payment. Do not combine this with the regular disputed-tax formula.
Use this decision worksheet before you pay
| Check | What to record | Why it changes the result |
|---|---|---|
| Appeal stage | Section 107 first appeal or section 112 Tribunal appeal. | Tribunal payment is additional and has its own cap. |
| Order type | Tax demand, tax plus other amounts, or penalty-only. | Penalty-only orders use a separate proviso. |
| Admitted tax | Tax you accept as payable. | Must be paid in full, not at 10%. |
| Admitted interest, fine, fee and penalty | Each component you accept. | These are part of the full admitted payment. |
| Remaining disputed tax | Tax still challenged under the order. | Regular 10% base for section 107 and the additional section 112 calculation. |
| Statutory maximum | ₹20 crore for each relevant disputed-tax stage payment. | Limits the percentage result; the two stages have separate maxima. |
| Payments already recorded | Challans, ledger entries and prior deposits. | Needed to reconcile what the portal and appeal record show. |
| Appeal acknowledgement | FORM GST APL-02 and appeal number. | The Portal FAQ treats issuance of the final acknowledgement as the filing event. |
What the pre-deposit does—and what it does not do
Once the prescribed section 107 amount is paid, section 107(7) states that “the recovery proceedings for the balance amount shall be deemed to be stayed.” The section 112 provision similarly deems recovery of the balance stayed after its required payment until the Tribunal appeal is disposed of.
A deemed stay is a protection against recovery of the balance while the appeal is pending. It is not cancellation, waiver or adjudication in your favour. The disputed demand remains the subject of the appeal, and the appellate authority or Tribunal must decide the issues raised. Keep proof of payment and the acknowledgement available if a recovery communication does not reflect the statutory stay.
File the first appeal through the GST Portal carefully
The GST Portal FAQ describes an electronic appeal in FORM GST APL-01. Portal screens and instructions can change, so verify the live workflow and the rules applicable on the day of filing.
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- Collect the order and calculation. Keep the complete adjudication order, your admitted/disputed worksheet, payment challans and liability-register extracts together.
- Open FORM GST APL-01. Enter the order details and appeal grounds in the electronic form. Confirm that the selected order and appeal stage match the document you are challenging.
- Upload the order or provide the required copy. If the order is not uploaded on the Portal, the FAQ says a self-certified copy must be submitted within seven days. A late submission can change the date treated as filing.
- Submit and obtain the final acknowledgement. The FAQ says the appeal is considered filed when FORM GST APL-02, carrying the appeal number, is issued. Save the acknowledgement rather than relying only on a submission screen.
- Reconcile the payment display. Check the relevant tax heads, the electronic liability register and any recovery flag after admission. If the displayed amount conflicts with your order-based worksheet, obtain professional clarification before assuming the Portal calculation is the legal base.
Why older summaries may show a different percentage
The GST Council’s 55th-meeting agenda records that the Finance (No. 2) Act, 2024 change took effect on 1 November 2024 and reduced the relevant pre-deposit amount to 10% of the disputed tax. A summary written before that effective date may describe an older percentage or cap.
The current section 107 text also contains a separate penalty-only pre-deposit proviso effective from 1 October 2025. A page that discusses only tax disputes may omit that branch. For a live filing, read the current Central Goods and Services Tax Act text and the actual order instead of relying on an undated checklist.
Common errors and how to correct them
| Error | Why it fails | Correction |
|---|---|---|
| Applying 10% to the entire demand | The statute refers to the remaining amount of tax in dispute, while admitted amounts are paid in full and other components may have different treatment. | Split tax, interest, fine, fee and penalty; mark admitted and disputed portions before multiplying. |
| Using section 107 arithmetic for a Tribunal appeal | Section 112 requires a further payment with a separate maximum. | Add the Tribunal-stage 10% calculation and keep both payment records. |
| Ignoring the penalty-only proviso | A penalty-only order does not supply a disputed-tax base. | Apply 10% of the penalty for the relevant stage. |
| Assuming the ₹20 crore cap applies once across both stages | The Act provides a separate maximum for the Tribunal-stage amount. | Apply the cap independently to each stage’s percentage payment. |
| Treating payment as a win on the merits | The deemed stay protects against recovery; it does not decide whether the demand is correct. | Continue preparing the appeal grounds and evidence. |
| Relying on a draft or submission screen | The Portal FAQ identifies FORM GST APL-02 with an appeal number as the filing acknowledgement and sets a seven-day copy rule where the order is unavailable. | Save APL-02 and check the filing date shown in the Portal record. |
When you cannot determine the rupee amount from the title alone
A precise figure requires the appealed order, the appeal stage, the amount admitted, the remaining disputed tax or penalty-only classification, the statutory cap and a record of payments already made. The words “GST appeal” do not supply those facts.
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Quick Recap
Primary documents to verify
- Current Central Goods and Services Tax Act, 2017, especially sections 107 and 112, as published by the Central Board of Indirect Taxes and Customs.
- The GST Council’s 55th-meeting agenda recording the effective date of the Finance (No. 2) Act, 2024 pre-deposit change.
- The current GST Portal FAQ and filing instructions for FORM GST APL-01, self-certified order copies and FORM GST APL-02.
- The adjudication or appellate order itself, including its tax, interest, fine, fee and penalty tables.
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