Question 11 - (only for SGST law) What is the provision relating to pre-deposit before filing appeal to file appeal to First Appellate Authority under SGST? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 11. (only for SGST law) What is the provision relating to pre-deposit before filing appeal to file appeal to First Appellate Authority under SGST? Ans. 10% of the amount in dispute has to paid before filing appeal. This is common for both CGST and SGST. However, for SGST, in addition to this 10%, the appellant has to also pay in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him Further, if the Commissioner of SGST considers any case to be a serious case , the departmental authority can apply to the first Appellate Authority for ordering a higher amount of pre-deposit not exceeding 50% of the amount in dispute.