Under the Central Goods and Services Tax (CGST) Act text published by the Central Board of Indirect Taxes and Customs (CBIC), a first appeal requires full payment of the admitted liability plus 10% of the remaining disputed tax. An appeal to the GST Appellate Tribunal requires full payment of the admitted liability plus a further 20% of the remaining disputed tax. That 20% is in addition to, not instead of, the 10% paid for the first appeal.
For an ordinary tax dispute, the disputed-tax deposits therefore total 30% across both stages. Paying the statutory amount triggers a deemed stay of recovery of the balance; at the Tribunal stage, the stay runs until the appeal is disposed of. Penalty-only orders require separate checking because a GST Council recommendation is not, by itself, an enacted and commenced amendment.
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First appeal and Tribunal appeal compared
| Appeal stage | Statutory provision | Payment required | Recovery effect | Ordinary filing period |
|---|---|---|---|---|
| First appeal to the Appellate Authority | CGST Act section 107(6)–(7) | Admitted tax, interest, fine, fee and penalty in full, plus 10% of the remaining tax in dispute | Recovery of the balance is deemed stayed after the section 107(6) payment | Three months from communication of the order |
| Appeal to the GST Appellate Tribunal | CGST Act section 112(8)–(9) | Admitted tax, interest, fine, fee and penalty in full, plus 20% of the remaining tax in dispute, in addition to the section 107(6) payment | Recovery of the balance is deemed stayed until the appeal is disposed of | Three months from communication of the order |
The percentages apply to the remaining amount of tax in dispute, not automatically to the entire demand. The admitted portion is a separate full-payment requirement. The order may also contain interest, a fine, a fee and a penalty; those components should be identified separately rather than silently folded into the 10% or 20% tax calculation.
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What “admitted” and “disputed” mean for the calculation
The statutory scheme has two distinct payment buckets. First, the appellant must pay every amount it accepts as payable: admitted tax, interest, fine, fee and penalty. Second, it must pay the prescribed percentage of the tax that remains genuinely in dispute. A large demand can therefore produce a different pre-deposit from a simple percentage of the order’s final total.
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Read the demand and the appeal grounds together. If the appellant accepts one invoice, period or classification but challenges another, the accepted part belongs in the full-payment bucket. If the challenge concerns only interest or penalty, do not assume that the ordinary disputed-tax formula automatically answers the question; classify the order and check the operative provision. Keep a schedule showing the component, amount, whether it is admitted, and the payment reference.
How to calculate the amount
1. Identify what is admitted
Start with the portions of the impugned order that the appellant accepts. Section 107(6) requires the admitted tax, interest, fine, fee and penalty to be paid in full for a first appeal. Section 112(8) carries the same admitted-amount requirement at the Tribunal stage. Keep these amounts separate from the percentage calculated on disputed tax.
2. Establish the remaining disputed tax
Determine the tax amount still contested after reviewing the order, the proposed grounds and payments already made. The 10% and 20% calculations are based on the remaining disputed tax. The exact base should be reconciled to the order and the payment history, especially where an earlier payment was appropriated against more than one component. Do not calculate the statutory percentages on interest, fine, fee or penalty unless the particular liability is treated as tax in dispute under the applicable order and law.
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For the first appeal, calculate 10% of the remaining disputed tax and add the full admitted amount. The 10% figure is the disputed-tax component of the section 107(6) payment. Retain the challan or electronic payment reference and the calculation sheet used to arrive at the figure.
4. Add the Tribunal-stage amount
For a Tribunal appeal, calculate a further 20% of the remaining disputed tax and add it to the amount already paid under section 107(6), together with any admitted amounts required at that stage. Section 112(8) expressly describes the Tribunal payment as being “in addition to the amount paid under sub-section (6) of section 107.” A Tribunal appellant should therefore be able to produce evidence of both payments, not just the later 20% payment.
Illustration using ₹10 lakh of disputed tax
Assume, only for illustration, that ₹10 lakh is the remaining disputed tax at the relevant calculation point and that the admitted components have been identified separately:
- First appeal disputed-tax deposit: 10% of ₹10 lakh = ₹1 lakh.
- Additional Tribunal disputed-tax deposit: 20% of ₹10 lakh = ₹2 lakh.
- Total disputed-tax deposits across both stages: ₹3 lakh, or 30% of that ₹10 lakh base.
If the order also contains ₹80,000 of admitted interest and ₹25,000 of admitted penalty, those figures are not replaced by the 10% or 20% numbers; they must be paid in the full-admitted-amount bucket. The illustration does not determine the amount for a particular order. The actual base depends on the order, amounts admitted, prior payments and the way the liability is classified.
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Illustration where part of the order is admitted
Suppose an order shows ₹14 lakh of tax, of which the taxpayer accepts ₹4 lakh and contests ₹10 lakh. The admitted ₹4 lakh of tax, together with any admitted interest, fine, fee or penalty, is paid in full. The ordinary first-appeal disputed-tax component is then 10% of the ₹10 lakh contested tax base, subject to confirmation from the order and payment records. If the matter later proceeds to the Tribunal, the additional disputed-tax component is 20% of that relevant ₹10 lakh base, not a replacement of the earlier ₹1 lakh.
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Why the Tribunal’s 20% is cumulative
The wording of section 112(8) prevents the common mistake of treating 20% as a replacement for the first-appeal deposit. The Tribunal-stage payment is an additional 20% of the remaining disputed tax, while the section 107(6) payment remains part of the cumulative amount.
“a sum equal to twenty per cent. of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of section 107”
Section 112(8), Central Goods and Services Tax Act, 2017, as published by CBIC
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Consequently, a taxpayer who has already paid the first-appeal amount should not deduct that payment from the Tribunal’s 20% calculation or assume that paying 20% once satisfies both stages. The Tribunal requirement is the incremental payment prescribed by section 112(8). On a straightforward tax dispute with the same ₹10 lakh disputed-tax base, the two percentage payments are ₹1 lakh and ₹2 lakh, for a cumulative ₹3 lakh.
What happens to recovery after payment
Section 107(7) provides that recovery proceedings for the balance are deemed to be stayed once the section 107(6) payment is made. At the Tribunal stage, section 112(9) provides a deemed stay of recovery of the balance until disposal of the appeal.
The stay concerns recovery of the unpaid balance; it does not erase the demand, decide the merits of the appeal or remove the need to meet filing and documentation requirements. It also does not turn an unpaid admitted amount into a disputed amount. Continue to monitor the electronic liability register and departmental communications after filing. If recovery action continues, produce the acknowledgement, payment challan and the calculation showing that the statutory amount was paid.
At the Tribunal stage, the statutory wording expressly links the stay to disposal of the appeal. That is different from treating the deposit as a final settlement: the appeal may still be allowed, partly allowed or dismissed, and any consequential refund or adjustment must follow the operative order and applicable rules.
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Deadlines and statutory extensions
First appeal
Section 107(1) gives three months from communication of the relevant order to file the first appeal. Under section 107(4), the Appellate Authority may allow a further one month if sufficient cause prevented filing within the ordinary period. The additional month is discretionary, not an automatic grace period. The appellant should file a reasoned delay application and supporting evidence rather than assume that payment of the pre-deposit cures limitation.
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Tribunal appeal
Section 112(1) also sets a three-month ordinary period from communication of the order. Section 112(6) permits the Tribunal to admit an appeal within three months after that ordinary deadline when sufficient cause is shown. This is likewise a discretionary extension, so an appellant should not plan on a routine late filing.
Calculate the deadline from the legally relevant communication date, retain proof of when the order was received, and address any delay expressly in the application if an extension is needed. Record weekends, holidays, portal outages and internal approval dates, but do not assume that an internal delay will automatically constitute sufficient cause.
How a Tribunal appeal is filed
CBIC’s appeal-rules page describes an electronic Tribunal filing in FORM GST APL-05. The process it sets out is:
- Prepare the appeal in FORM GST APL-05 within the applicable limitation period, identifying the impugned order, period, tax heads and grounds.
- Upload or submit the certified copy of the impugned order, supporting documents and the prescribed fee.
- Submit the required certified order and supporting material within seven days as described in the rules and portal process.
- Wait for the final acknowledgement in FORM GST APL-02.
- Treat the appeal as filed only when the final acknowledgement is issued, rather than when an incomplete electronic submission is first uploaded.
Before submission, check that the order is legible, the annexures open correctly, the payment details match the challans and the authorised signatory is correctly recorded. Keep the upload receipt, transaction identification number, acknowledgement number and a downloaded copy of every document. If the portal rejects a file or generates a deficiency, preserve the error message and respond within the prescribed time.
Read the current instructions at CBIC’s CGST Appeal Rules page and confirm the live portal workflow before filing. Portal labels, required fields and procedural rules can change after the version described on that page.
Penalty-only orders need a separate legal check
The GST Council’s 55th meeting press release, dated 21 December 2024, records recommendations for cases involving only a penalty demand and no tax demand. It says the Council recommended:
- changing the first-appeal penalty-only pre-deposit from 25% to 10%; and
- adding a 10% pre-deposit for a Tribunal appeal in a penalty-only case.
The release describes recommendations, not proof that Parliament enacted the changes, that they commenced on a particular date or that they apply to a particular appeal. The CBIC Act page reviewed for the ordinary rules displays the standard sections 107 and 112 formulas. Before relying on a penalty-only percentage, check the enacted amending statute, commencement notification, applicable rules and any operative circulars.
The recommendation should not be blended with the ordinary tax-dispute calculation. A penalty-only order is a different fact pattern from an order containing disputed tax, and the percentage must be taken from the law in force for the relevant appeal date. Also check whether an order described as “penalty-only” contains a tax, interest or fee component elsewhere in the operative portion.
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The recommendation is recorded in the GST Council’s 55th meeting press release.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Other statutory points that affect planning
Tribunal admission threshold
Under section 112(2), the Tribunal may, in its discretion, refuse to admit an appeal where the amount involved is below ₹50,000. This is an admission rule, not an alternative method for calculating or avoiding the statutory pre-deposit. A low-value appeal may still require the applicable payment and documentation before the Tribunal considers admission.
Interest when a refund becomes due
Section 115 addresses interest on qualifying amounts paid for admission of an appeal where a refund is due. Whether interest is payable depends on the statutory conditions and the result of the proceedings; preserve payment records and have the refund calculation checked against the current section 115 text. Do not promise interest merely because an appeal succeeds.
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State GST enactments generally mirror the central framework, but state-specific instruments, notifications and procedural implementation can matter in an actual case. Confirm the applicable State GST Act, the authority’s current filing process and any state portal instructions instead of assuming that every state portal or form operates identically to the central instructions.
Admitted amounts are not optional
A taxpayer cannot obtain the statutory stay by paying only the percentage on disputed tax while leaving an admitted interest, fee or penalty unpaid. Reconcile the admitted figures before filing and resolve any mismatch between the order, electronic liability register and payment challan.
Common mistakes to avoid
- Using 20% as the whole Tribunal deposit: section 112(8) says the 20% is in addition to the section 107(6) payment.
- Applying the percentage to the gross demand: the statutory wording refers to the remaining tax in dispute, while admitted components are paid in full separately.
- Counting a recommendation as law: the 21 December 2024 Council release must be followed by verification of an enacted and commenced amendment for penalty-only cases.
- Ignoring communication date: limitation runs from the legally relevant communication of the order, not from the date an internal team first reviews it.
- Assuming upload equals filing: for the described Tribunal process, the final FORM GST APL-02 acknowledgement is the filing milestone.
- Losing payment evidence: challans, bank references and portal receipts support both the stay claim and any later refund or adjustment.
- Confusing a recovery stay with a merits win: the stay protects against recovery of the balance while the appeal is pending; it does not determine liability.
Practical pre-filing checklist
- Obtain the complete impugned order and verify the date and method of communication.
- Separate admitted tax, interest, fine, fee and penalty from the disputed tax amount.
- Reconcile earlier payments and identify the remaining disputed tax used for the percentage calculation.
- Calculate the first-appeal 10% amount, if that stage applies.
- For a Tribunal appeal, calculate the additional 20% and retain evidence of the section 107(6) payment.
- Check whether the order is penalty-only and verify an enacted, commenced rule rather than relying solely on the Council recommendation.
- Check the three-month deadline and prepare a sufficient-cause explanation if a discretionary extension is required.
- For a Tribunal filing, prepare FORM GST APL-05, the certified order, supporting documents and fee, and monitor for FORM GST APL-02.
- Keep challans, acknowledgement numbers and portal receipts with the appeal record.
- Verify the current CBIC and State GST rules before filing because the cited Act and appeal-rules pages may be amended.
Bottom line on the two-stage deposit
For the ordinary tax-dispute rules in the CBIC-published CGST Act text, the first appeal requires the admitted liability in full plus 10% of remaining disputed tax. The Tribunal appeal requires the admitted liability in full plus a further 20% of that remaining disputed tax. Across both stages, the disputed-tax component is therefore 30%, and the required payment produces the statutory recovery stay. Penalty-only appeals cannot safely be assigned a rate from the Council press release alone; verify the operative amendment and commencement notification for the appeal in question.
Frequently Asked Questions
How much pre-deposit is required for a GST first appeal?
Under section 107(6) of the CGST Act, pay the admitted tax, interest, fine, fee and penalty in full, plus 10% of the remaining tax in dispute. The percentage is not automatically 10% of the entire demand.
Is the 20% GST Tribunal pre-deposit over and above the 10% first-appeal deposit?
Yes. Section 112(8) expressly requires an additional 20% of the remaining tax in dispute in addition to the amount paid under section 107(6). For the same disputed-tax base, the two stages total 30%.
Does paying the pre-deposit cancel the GST demand?
No. Payment triggers a deemed stay of recovery of the balance under sections 107(7) and 112(9), but the demand remains subject to the appeal and its final outcome.
What is the GST appeal pre-deposit for a penalty-only order?
The GST Council’s 55th meeting press release of 21 December 2024 records recommendations for a 10% first-appeal amount and an additional 10% Tribunal amount in penalty-only cases. Confirm the enacted amendment, commencement notification and current rules before relying on those rates.
What is the deadline for a GST first appeal?
The ordinary period is three months from communication of the order. The Appellate Authority may allow one further month for sufficient cause, but the extension is discretionary.
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The ordinary period is three months from communication of the order. The Tribunal may admit an appeal within a further three months if sufficient cause is shown; this is not an automatic grace period.
Which form is used for a GST Tribunal appeal?
CBIC’s appeal-rules page describes electronic filing in FORM GST APL-05, followed by document and certified-order requirements and a final acknowledgement in FORM GST APL-02. Confirm the live portal process before filing.
Can the Tribunal refuse a small-value appeal?
Section 112(2) permits the Tribunal, in its discretion, to refuse admission where the amount involved is below ₹50,000. That threshold is an admission rule, not a substitute for calculating the statutory pre-deposit.
The Bottom Line
In short: pay admitted amounts in full, then 10% of remaining disputed tax for the first appeal. A Tribunal appeal requires a further 20% under section 112(8), so the ordinary two-stage disputed-tax total is 30%. The resulting payment supports a deemed recovery stay, but penalty-only cases, deadlines, forms and State GST procedures must be checked against the law and portal instructions in force when the appeal is filed.
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