Pre-deposit requirements for an appeal to be heard by the Appellate Tribunal [ Section 112(8) and (9) ] - GST Ready Reckoner - GST

Pre-deposit requirements for an appeal to be heard by the Appellate Tribunal No appeal shall be filed under Section 112(8) , unless the appellant file a appeal under section 112(1) has paid (a) in full , such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him , and (b) a sum equal to [ 20% 10% w.e.f. 01.11.2024 vide N.No. 17/2024 dated 27.09.2024 vide Finance (No. 2) Act, 2024 ] of the remaining amount of tax in dispute , in addition to the amount paid under section 107(6) (amount of pre-deposit paid before the appellate authority), arising from the said order, in relation to which the appeal has been filed. This sum shall be subject to a maximum limit of ₹ 50 crores 20 crores [ ( 20 Crore each under CGST and SGST) w.e.f. 01.11.2024 vide N.No. 17/2024 dated 27.09.2024 vide Finance (No. 2) Act, 2024 ]. No pre-deposit shall be payable in case of appeal filed by the tax authorities. Stay on balance dues Section 112(9) On payment of above amount (interest, tax, fine, fee, etc), the recovery proceedings for balance amount are stayed till the disposal of appeal.