Short answer: For a taxpayer’s first GST appeal under section 107 of the Central Goods and Services Tax Act, 2017 (CGST Act), the appellant must pay all admitted tax, interest, fine, fee and penalty, plus 10% of the remaining disputed tax. A Tribunal appeal under section 112 requires the admitted amounts and a further Tribunal-stage deposit in addition to the amount paid for the first appeal. The original section 112 text used 20%; a 2024 Uttar Pradesh amendment substitutes 10% and changes that state notification’s ceiling from ₹50 crore to ₹20 crore.
Those rates and ceilings are not automatically identical across every State GST enactment. State laws generally mirror the central structure, but the applicable state amendment, commencement notification, filing-date notification and current form must be checked before money is deposited or an appeal is filed.
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GST first appeal and Tribunal appeal: the rules at a glance
| Issue | First appeal to Appellate Authority | Appeal to GST Appellate Tribunal |
|---|---|---|
| Statutory provision | Section 107 | Section 112 |
| Order challenged | An adjudicating authority’s decision or order | An order made under section 107 or section 108 |
| Ordinary filing period | Three months from communication of the order; a further month may be allowed for sufficient cause | Three months from communication; a further three months may be allowed for sufficient cause. A 2024 amendment also refers to a government-notified Tribunal filing date, whichever is later; verify the notification that applies to the case |
| Admitted liabilities | Admitted tax, interest, fine, fee and penalty paid in full | Admitted tax, interest, fine, fee and penalty paid in full |
| Disputed-tax deposit | 10% of the remaining disputed tax | A further amount under section 112(8), in addition to the amount paid under section 107(6). The original text stated 20%; the 2024 Uttar Pradesh notification reviewed substitutes 10% |
| Ceiling | The section 107(6) text displayed on the CBIC Act page does not state a ceiling in that subsection. Form instructions and amendments have contained changing limits, so verify the current rule and form for a large dispute | The Uttar Pradesh notification reviewed substitutes a ₹20 crore ceiling for the earlier ₹50 crore figure. Do not treat that state-specific figure as a universal Indian ceiling |
| Effect on recovery | After the section 107(6) payment, recovery proceedings for the balance are deemed stayed | After the section 112(8) payment, recovery proceedings for the balance are deemed stayed until disposal of the appeal |
| Form under the CBIC Appeal Rules | GST APL-01 | GST APL-05 |
The percentage is calculated on disputed tax, not automatically on interest, penalty or fee. The Tribunal amount is an additional stage deposit, not a replacement for the first-stage payment.
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First appeal: section 107
A first appeal is filed against a decision or order made by an adjudicating authority. It is the taxpayer’s first statutory challenge to that order. The appeal is made to the designated Appellate Authority using Form GST APL-01 under the CBIC Appeal Rules.
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Tribunal appeal: section 112
A Tribunal appeal is a separate challenge to an order made under section 107 or section 108. It is not a second filing of the first appeal. The taxpayer must satisfy the Tribunal-stage payment condition and file Form GST APL-05 under the CBIC Appeal Rules.
How much is the GST first appeal pre-deposit?
Step 1: separate admitted and disputed amounts
Read the order line by line and identify what the taxpayer accepts. “Admitted” amounts include tax, interest, fine, fee and penalty that the appellant accepts as payable. The disputed-tax base is the tax still contested after the admitted tax is removed.
For a simple calculation:
First-appeal payment = all admitted tax, interest, fine, fee and penalty + 10% of the remaining disputed tax.
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Section 107(6) states the first-stage percentage as 10% of the remaining amount of tax in dispute. Do not add interest, a penalty or a fee to that percentage base merely because those items appear in the order. If a case-specific provision or binding interpretation changes the calculation, that authority must be applied to the particular order.
Worked first-appeal example
Assume an order contains ₹12,00,000 of tax, of which ₹2,00,000 is admitted and ₹10,00,000 is disputed. The order also contains admitted interest of ₹30,000, fine of ₹10,000, fee of ₹5,000 and penalty of ₹15,000.
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| Component | Amount |
|---|---|
| Admitted tax | ₹2,00,000 |
| Admitted interest, fine, fee and penalty | ₹60,000 |
| 10% of disputed tax (10% of ₹10,00,000) | ₹1,00,000 |
| Illustrative first-appeal payment | ₹3,60,000 |
This example illustrates the statutory structure. The figures in an actual order, payments already credited, and any applicable state amendment must be reconciled before filing.
Ceiling caution for section 107
The section 107(6) wording displayed on the CBIC-hosted Act page states the 10% requirement but does not state a ceiling in that subsection. CBIC form instructions have included ceilings and have changed over time. For a high-value dispute, use the current official form and the applicable central or state enactment rather than relying on an old form, a search result or a calculator that does not identify its legal version.
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How much is the GST Tribunal appeal pre-deposit?
The Tribunal amount is additional
Section 112(8) requires the Tribunal-stage disputed-tax payment “in addition to” the amount paid under section 107(6). Therefore, a taxpayer who has already made the first-appeal deposit does not treat that payment as satisfying the Tribunal condition. The Tribunal filing requires the further amount prescribed for the applicable jurisdiction, while the admitted liabilities in the challenged order must also be paid in full.
Rate and ceiling depend on the applicable amendment
The CBIC-hosted Act text reviewed on 13 October 2026 still displayed the original section 112(8) rate of 20%. A 2024 Uttar Pradesh amendment notification substitutes “ten per cent” for “twenty per cent” and “twenty crore rupees” for “fifty crore rupees.” The notification also changes section 112 to account for a government-notified date for Tribunal appeals.
That creates an important jurisdiction check:
| Situation | What can be stated safely |
|---|---|
| Original central text shown on the CBIC page | 20% Tribunal-stage disputed-tax rate; the page was not fully consolidated for the later state amendment reviewed |
| Uttar Pradesh notification reviewed | 10% Tribunal-stage rate and ₹20 crore ceiling replacing 20% and ₹50 crore in the notification’s applicable framework |
| Another state or a centrally administered case | Check the current enactment, commencement notification and filing form before calculating; neither the Uttar Pradesh rate nor its ceiling should be assumed universally |
Worked Tribunal-stage example
Using the earlier example, suppose the disputed tax remains ₹10,00,000 and the applicable law for the case uses a 10% Tribunal-stage rate. The further Tribunal deposit would be ₹1,00,000, in addition to the ₹1,00,000 first-stage disputed-tax deposit and the admitted liabilities already addressed.
If the original 20% wording applies instead, the further Tribunal deposit on the same ₹10,00,000 disputed tax would be ₹2,00,000. This comparison is only a calculation illustration; the controlling rate is the one legally in force for the taxpayer’s jurisdiction and filing date.
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Why the deposit matters for recovery
First appeal: statutory stay of the balance
Section 107(7) of the CGST Act provides: “Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed.” The stay described by the statute follows the prescribed payment; it is not a reason to omit the payment or file an incomplete appeal.
Tribunal appeal: stay until disposal
Section 112(9) provides: “Where the appellant has paid the amount as per sub-section (8), the recovery proceedings for the balance amount shall be deemed to be stayed till the disposal of the appeal.” Keep proof of payment and the appeal acknowledgement so that the stay condition can be demonstrated if recovery action continues or records have not yet updated.
Filing deadlines and the 2024 notified-date change
First appeal deadline
The ordinary period is three months from the date on which the order is communicated to the taxpayer. The Appellate Authority may admit an appeal within a further month when sufficient cause is shown. “Communication” should be documented: retain the portal record, email, delivery record or other evidence that establishes when the order became available.
Tribunal deadline
The ordinary Tribunal period is three months from communication of the relevant order. The Tribunal may admit a late appeal within a further three months if sufficient cause is shown. A 2024 amendment also provides for a government-notified date for Tribunal appeals, whichever is later. Because the practical commencement of Tribunal filing can depend on that notification, check the current official notification and portal instructions for the relevant case rather than counting from an assumed operational date.
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Forms, filing fee and supporting documents
Form GST APL-01 for the first appeal
The CBIC Appeal Rules prescribe APL-01 for an appeal to the Appellate Authority. Prepare the order being challenged, the grounds of appeal, the disputed and admitted calculations, payment evidence and the supporting or certified documents required by the rules and the current filing system.
Form GST APL-05 for the Tribunal appeal
The CBIC Appeal Rules prescribe APL-05 for an appeal to the Tribunal. Include the first-stage order, the section 107 appeal order, the grounds for Tribunal review, proof of the section 107(6) payment, proof of the additional section 112(8) payment and the supporting or certified documents required for the filing.
Filing fee is separate from pre-deposit
The CBIC Appeal Rules page states a Tribunal appeal or restoration filing fee of ₹1,000 per ₹1 lakh of the specified tax, input-tax-credit, fine, fee or penalty amount, subject to a maximum of ₹25,000. This is a procedural filing fee; it is not credited against the statutory pre-deposit. Confirm the current portal calculation and payment instructions before submission because the rules page contains legacy hard-copy directions alongside electronic filing provisions.
Practical filing checklists
First-appeal checklist
- Record the exact communication date of the adjudication order and calculate the three-month deadline.
- Mark each amount in the order as admitted or disputed. Separate tax from interest, fine, fee and penalty.
- Calculate 10% of the remaining disputed tax and add every admitted amount payable in full.
- Check the current applicable ceiling, if any, in the governing enactment and form; do not rely on an old calculator.
- Make the required payment through the current official process and save the challan, transaction reference and ledger evidence.
- Complete Form GST APL-01 with the order, grounds, payment details and supporting or certified documents required by the rules.
- File within three months, or include a reasoned request for admission within the additional one-month period if delay is unavoidable.
- Save the acknowledgement and monitor for defects, requests for clarification or a requirement to supply certified copies.
- After payment and valid filing, check that recovery records reflect the statutory stay of the balance.
Tribunal-appeal checklist
- Identify whether the challenged order is one under section 107 or section 108 and record its communication date.
- Confirm the applicable central or state law, amendment, commencement date and any government-notified Tribunal filing date.
- Confirm the Tribunal-stage percentage and ceiling for that jurisdiction. For Uttar Pradesh, the reviewed 2024 notification substitutes 10% and ₹20 crore; do not generalise those figures without verification.
- Reconcile admitted liabilities and the amount already paid under section 107(6).
- Calculate and pay the further section 112(8) disputed-tax amount in addition to the first-stage payment.
- Pay the separate filing fee and retain both payment records.
- Complete Form GST APL-05 with the orders, grounds, proof of both deposits and required supporting or certified documents.
- File within the ordinary three-month period, or seek admission within the permitted further period with sufficient-cause grounds.
- Keep the acknowledgement and confirm that recovery records reflect the section 112(9) stay for the balance until disposal.
Common mistakes and how to correct them
Using the total demand as the percentage base
A common error is multiplying 10% by tax plus interest, penalty and fee. Rebuild the calculation from the order: admitted categories are paid in full, while the percentage is applied to the remaining disputed tax unless a controlling provision says otherwise.
Treating the Tribunal payment as a replacement
The section 112(8) amount is expressly in addition to the section 107(6) payment. Attach evidence of the earlier payment and calculate the further amount separately.
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Applying Uttar Pradesh’s amendment across India
The reviewed notification is issued by Uttar Pradesh. It cannot, by itself, establish a 10% rate or ₹20 crore ceiling for every state. Verify the enactment and notification governing the taxpayer, registration, order and filing date.
Relying on an unrevised central webpage
The CBIC Act page reviewed on 13 October 2026 still showed the original 20% section 112(8) wording. Where a later state notification applies, read the notification with the governing state enactment and current form instead of copying the older webpage text.
Confusing the filing fee with the pre-deposit
The ₹1,000-per-₹1-lakh Tribunal fee, capped at ₹25,000, is separate. Paying the fee does not satisfy the disputed-tax deposit condition.
Missing the communication date
Counting from the order’s date rather than its communication date can produce the wrong deadline. Preserve the electronic and delivery evidence used to establish communication, and address any delay formally rather than assuming it will be condoned.
Assuming a historical Tribunal-status circular is current
CBIC Circular No. 224/18/2024-GST, dated 11 July 2024, discussed recovery where a first appeal had been disposed of but a section 112 appeal could not then be filed because the Tribunal was not operational. That was historical guidance. It does not establish the Tribunal’s operational status on 13 October 2026, so current official notices and filing availability must be checked.
Which payment rule applies to your case?
| Your position | Payment question to answer | Form |
|---|---|---|
| You are challenging an adjudicating authority’s order for the first time | Have all admitted liabilities been paid, and has 10% of the remaining disputed tax been paid under section 107(6)? | APL-01 |
| You are challenging a section 107 or section 108 order before the Tribunal | Have the admitted liabilities and the additional Tribunal-stage disputed-tax amount been paid, with the correct rate and cap for the jurisdiction? | APL-05 |
| You are filing after the ordinary period | Is the delay within the statutory additional period, and have you documented sufficient cause? | Applicable appeal form plus delay explanation |
| You are unsure whether recovery should continue | Can you produce proof of the prescribed payment and the appeal acknowledgement establishing the section 107(7) or 112(9) stay condition? | Relevant appeal form and payment records |
For a material tax demand, have the calculation checked against the exact order, the taxpayer’s state enactment and the notification in force on the filing date. The statutory percentages are straightforward; the jurisdiction, commencement and ceiling questions are where an apparently correct calculation can become wrong.
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