Short answer: For a Central Tax department appeal or application, compare the amount calculated under CBIC Circular No. 207/1/2024-GST with the limit for the forum. The limits are ₹20 lakh for the GST Appellate Tribunal (GSTAT), ₹1 crore for a High Court and ₹2 crore for the Supreme Court. The policy applies only when the disputed amount is below the relevant limit and none of the circular’s exclusions applies.
This is a filing policy for departmental appeals. It is not a ceiling on your GST liability and does not replace the pre-deposit or other requirements for a taxpayer’s own appeal.
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1. Confirm that the CBIC policy applies to the proceeding
Start by identifying who is appealing and where. Circular No. 207/1/2024-GST, issued by CBIC’s GST Policy Wing on 26 June 2024, governs appeals or applications filed by officers of Central Tax before the GST Appellate Tribunal and High Courts, and special leave petitions or appeals before the Supreme Court. Section 120 of the Central Goods and Services Tax Act, 2017 authorises CBIC to issue filing limits for Central Tax officers.
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1Repair Windows errors before they cause bigger problems2Fix the driver behind crashes, sound loss and screen glitches3Clear out junk files and repair common Windows errors- Departmental party: The policy concerns an officer of Central Tax deciding whether to challenge an order.
- Forum: Determine whether the next proceeding is before GSTAT, a High Court or the Supreme Court.
- Order and issues: Obtain the complete adjudication or appellate order, identify every issue being challenged and determine whether the order combines multiple matters.
- Tax administration: The circular is a Central Tax departmental instruction. It does not by itself set a monetary limit for a State tax officer or decide the procedure for a taxpayer’s appeal.
Read the full text of Circular No. 207/1/2024-GST with the order. The title of a case alone cannot establish whether the limit applies.
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2. Use the threshold for the actual appellate forum
There is no single GST departmental appeal limit. The applicable figure changes with the forum.
| Forum | CBIC monetary limit | How to read it |
|---|---|---|
| GST Appellate Tribunal (GSTAT) | ₹20,00,000 (₹20 lakh) | The department’s policy is not to file where the relevant disputed amount is below ₹20 lakh, unless an exclusion applies. |
| High Court | ₹1,00,00,000 (₹1 crore) | The department’s policy is not to file where the relevant disputed amount is below ₹1 crore, unless an exclusion applies. |
| Supreme Court | ₹2,00,00,000 (₹2 crore) | The department’s policy is not to file a special leave petition or appeal where the relevant disputed amount is below ₹2 crore, unless an exclusion applies. |
The word below matters. A disputed amount exactly equal to ₹20 lakh is not below the GSTAT limit; an amount exactly equal to ₹1 crore is not below the High Court limit; and an amount exactly equal to ₹2 crore is not below the Supreme Court limit. Those cases cannot be treated as barred solely because of the monetary-limit instruction.
3. Calculate the amount that the circular tests
Do not simply copy the “total demand” line from an order. First classify what is actually disputed and then aggregate the items that the circular treats together.
When the dispute concerns tax
Count the aggregate disputed tax consisting of:
- Central Goods and Services Tax (CGST);
- State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST);
- Integrated Goods and Services Tax (IGST); and
- Compensation Cess.
Do not add interest or penalty to this tax figure merely to cross the forum’s threshold. The calculation is based on the disputed tax amount when tax is the issue.
When only interest, penalty or late fee is disputed
If the appeal challenges only interest, use the disputed interest. If it challenges only a penalty, use the disputed penalty. If it challenges only a late fee, use the disputed late fee. Where interest, penalty and/or late fee are disputed without any disputed tax, aggregate those disputed items for the monetary-limit test.
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When the dispute is an erroneous refund
For an erroneous-refund dispute, use the amount of the refund that is disputed. Do not substitute the original tax demand or add unrelated amounts that the appeal does not put in issue.
When an order is composite
If one order disposes of more than one appeal or demand notice, apply the test to the total relevant amount in that order, rather than testing each matter separately. The aggregation follows the order being challenged and the issues raised in the proposed departmental proceeding.
| Dispute type | Amount to compare with the forum limit | What not to do |
|---|---|---|
| Tax dispute | Aggregate disputed CGST, SGST/UTGST, IGST and Compensation Cess | Do not add interest or penalty to the tax figure |
| Interest-only dispute | Disputed interest | Do not include unrelated tax or penalty |
| Penalty-only dispute | Disputed penalty | Do not include tax merely because it appears in the order |
| Late-fee-only dispute | Disputed late fee | Do not use the entire demand as a substitute |
| Interest, penalty and/or late fee without tax | Aggregate the disputed non-tax items | Do not omit one of the disputed categories |
| Erroneous refund | Disputed refund amount | Do not use a different demand figure |
| Composite order | Total relevant amount in that order | Do not split the order into separate threshold tests |
4. Apply the exclusions before deciding that filing is barred
The monetary limits are not an automatic prohibition. The circular directs the department to decide the matter on merits, irrespective of the amount, in specified situations. Check the legal issue and the order for each of the following categories:
Validity of legislation or delegated instruments
- A provision of the relevant GST Act has been held ultra vires the Constitution.
- A rule or regulation has been held ultra vires its parent Act.
- A specified Government or Board order, notification, instruction or circular has been held ultra vires.
These challenges can affect the legal framework beyond the money in the individual case, so a low amount does not end the analysis.
Issues expressly identified as sensitive
- Valuation: The order turns on how the taxable value is determined.
- Classification: The dispute concerns the classification of goods or services.
- Refunds: The appeal concerns a refund issue (separate from the amount calculation for an erroneous refund).
- Place of supply: The dispute involves the statutory place-of-supply rules.
- Recurring or interpretive issue: The question is likely to recur, or requires interpretation of a legal provision.
Protection of the Department’s position
- The order contains adverse strictures or comments against the Government, the Department or its officers.
- The competent authority considers contest necessary to protect revenue.
The exclusion list is applied to the issue actually proposed for appeal. A case may have a low amount and still be selected because one of these grounds is present. Conversely, a high amount does not remove the need to identify the correct amount category or forum.
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5. Work through the decision in a fixed sequence
Use this worksheet for each proposed departmental proceeding. Keep the order, calculation and reason for any exclusion together in the file.
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- Record the forum. Write the applicable limit—₹20 lakh, ₹1 crore or ₹2 crore—before calculating the amount.
- List only the issues being challenged. Separate tax, interest, penalty, late fee and erroneous-refund issues instead of using the order’s grand total.
- Calculate the relevant amount. For tax, add disputed CGST, SGST/UTGST, IGST and Compensation Cess. For non-tax disputes, apply the category rules above.
- Check for a composite order. If one order decides multiple appeals or demand notices, total the relevant amount in that order.
- Compare precisely. Decide whether the amount is below, equal to or above the forum’s limit. Do not describe an amount equal to the threshold as “below” it.
- Screen every exclusion. Check ultra-vires findings, valuation, classification, refunds, place of supply, recurring or interpretive questions, adverse strictures and revenue-protection grounds.
- Document the outcome. Note the arithmetic, the forum, the exclusion analysis and the authority’s decision on merits.
6. Worked examples
Example 1: GSTAT tax dispute below ₹20 lakh
An order disputes ₹7 lakh of CGST, ₹6 lakh of SGST and ₹4 lakh of IGST. The aggregate disputed tax is ₹17 lakh. If no exclusion applies and the proposed proceeding is before GSTAT, ₹17 lakh is below ₹20 lakh, so the circular’s policy is not to file on the monetary ground.
Example 2: GSTAT amount exactly at the limit
The disputed CGST and SGST together total ₹20 lakh. That amount is equal to the GSTAT limit, not below it. The department cannot treat the case as covered by the below-₹20-lakh restriction solely on the basis of amount.
Example 3: Interest and penalty do not inflate a tax calculation
An order contains ₹8 lakh of disputed tax, ₹2 lakh of interest and ₹1 lakh of penalty. If the proposed challenge concerns the tax, the figure for the monetary-limit test is ₹8 lakh, not ₹11 lakh. If the tax is accepted and the challenge is only to the interest and penalty, the disputed non-tax items are considered under the rule for disputes without tax.
Example 4: Composite order
A single order disposes of two demand notices involving ₹12 lakh and ₹11 lakh of relevant disputed tax. The amount for the order is ₹23 lakh, not two separate ₹12-lakh and ₹11-lakh tests. For a GSTAT proceeding, ₹23 lakh is above ₹20 lakh.
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Example 5: High Court valuation issue
A High Court proposal concerns ₹60 lakh, which is below ₹1 crore. If the issue is valuation, however, the valuation exclusion must be considered and the matter is not automatically screened out by the amount.
Example 6: Erroneous refund
An order seeks recovery of an erroneous refund of ₹15 lakh. The disputed refund amount is the relevant figure. For GSTAT, ₹15 lakh is below ₹20 lakh, but the department must still examine whether another exclusion—such as a recurring interpretive issue or a revenue-protection decision—applies.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.7. What non-filing means under section 120
A decision not to appeal because of the monetary limit does not decide the underlying legal question for other cases. Section 120(2) of the CGST Act states:
“Where, in pursuance of the orders or instructions or directions issued under sub-section (1), the officer of the central tax has not filed an appeal or application against any decision or order passed under the provisions of this Act, it shall not preclude such officer of the central tax from filing appeal or application in any other case involving the same or similar issues or questions of law.”
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Section 120(3) also prevents a taxpayer or another party from arguing that the Department accepted the decision merely because no appeal was filed:
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“Notwithstanding the fact that no appeal or application has been filed by the officer of central tax pursuant to the orders or instructions or directions issued under sub-section (1), no person, being a party in appeal or application shall contend that the officer of central tax has acquiesced in the decision on the disputed issue by not filing appeal or application.”
The statute further says that courts and tribunals must consider the circumstances leading to non-filing. The circular directs departmental representatives to explain that a case was not pursued because of the monetary limit, so the record does not imply acceptance of the issue.
Read section 120 in the CBIC publication of the CGST Act, 2017.
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8. Forms and procedural orientation
The CBIC appeal rules identify the following forms for orientation:
| Form | Use identified in the appeal rules |
|---|---|
| FORM GST APL-01 | Appeal to the Appellate Authority |
| FORM GST APL-05 | Appeal to the Appellate Tribunal |
| FORM GST APL-08 | Appeal to the High Court |
These form references do not decide whether an appeal should be filed or establish every current procedural requirement. Verify the actual order, forum, limitation period, filing method and any amended rules before submitting a proceeding. The CBIC Appeal Rules page provides the cited form information.
9. Common mistakes that produce the wrong answer
- Using one universal threshold: A ₹15-lakh case is below the GSTAT limit but not automatically below the High Court or Supreme Court limits; the forum must be identified first.
- Adding every component of the order: Interest and penalty are not added to a tax figure when the tax issue is being tested.
- Testing each notice in isolation: A composite order is tested using its total relevant amount.
- Ignoring the word “below”: An amount exactly at the stated limit is not below it.
- Stopping after the arithmetic: An exclusion can require a merits decision even where the amount is below the limit.
- Treating non-filing as acceptance: Section 120 expressly prevents that inference and preserves the ability to appeal a similar issue in another case.
- Assuming the policy limits a taxpayer’s appeal: The circular governs departmental filing decisions, not the taxpayer’s statutory right, pre-deposit or limitation requirements.
10. A compact decision rule
A departmental case is covered by the CBIC monetary-limit policy only after all four answers are established: (1) the proceeding is one covered by Circular No. 207/1/2024-GST; (2) the correct forum threshold is identified; (3) the relevant disputed amount is calculated using the correct category and any composite-order aggregation; and (4) no listed exclusion requires a merits decision. If the amount is below the applicable limit and no exclusion applies, the circular’s policy is that the department should not file on that monetary ground—not that the legal issue has been accepted.
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