Calculate Your Pre-Deposit
How the Pre-Deposit Works
The pre-deposit is a mandatory statutory condition for entertaining a GST appeal. It is not a penalty — it is a condition of access. Without paying the pre-deposit, the Appellate Authority or Tribunal will not entertain the appeal on merits.
First Appeal — Section 107(6)
Full admitted tax + 10% of remaining disputed tax. Cap: ₹20 crore for CGST, ₹20 crore for SGST (₹40 crore IGST), as amended with effect from 1 November 2024.
Tribunal Appeal — Section 112(8)
Full admitted tax + 10% of remaining disputed tax (additional over first appeal deposit). Cap: ₹20 crore for CGST, ₹20 crore for SGST (₹40 crore IGST), as amended with effect from 1 November 2024.
Important Notes
- ▸The pre-deposit cannot be waived by the Appellate Authority or Tribunal
- ▸Interest and penalty demanded in the order are not included in the pre-deposit calculation
- ▸If the appeal succeeds, the pre-deposit is refundable with 6% interest
- ▸The Tribunal pre-deposit is in addition to (not inclusive of) the first appeal pre-deposit
- ▸This calculator provides an indicative estimate. Consult your legal adviser for the exact computation applicable to your case.
Related Reading
Frequently Asked Questions
What is the pre-deposit for first appeal under GST?
Under Section 107(6), the pre-deposit for the first appeal before the Appellate Authority is the full amount of admitted tax plus 10% of the remaining disputed tax amount. The 10% is subject to a cap of INR 20 crore for CGST and INR 20 crore for SGST (INR 40 crore for IGST), as amended by the Finance (No.2) Act, 2024 with effect from 1 November 2024.
What is the pre-deposit for GSTAT appeal?
Under Section 112(8), the pre-deposit for the Tribunal appeal is the full amount of admitted tax plus 10% of the remaining disputed tax. The 10% is capped at INR 20 crore for CGST and INR 20 crore for SGST (INR 40 crore for IGST), as amended by the Finance (No.2) Act, 2024 with effect from 1 November 2024. This is the additional deposit beyond what was already paid for the first appeal.
Is the pre-deposit refundable if the appeal succeeds?
Yes. If the appeal is decided in favour of the appellant, the pre-deposit is refundable with interest at 6% per annum from the date of deposit to the date of refund, in accordance with Section 115 of the CGST Act.
Can the pre-deposit requirement be waived?
No. The pre-deposit is a mandatory statutory condition for entertaining the appeal. Neither the Appellate Authority nor the Tribunal has the power to waive it. The only exception is a writ petition before the High Court, which may, in exceptional circumstances, modify the pre-deposit requirement.
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