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: ₹25 crore for CGST, ₹25 crore for SGST (₹50 crore IGST).
Tribunal Appeal — Section 112(8)
Full admitted tax + 20% of remaining disputed tax (additional over first appeal deposit). Cap: ₹50 crore for CGST, ₹50 crore for SGST (₹100 crore IGST).
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 25 crore for CGST and INR 25 crore for SGST (INR 50 crore for IGST).
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 20% of the remaining disputed tax. The 20% is capped at INR 50 crore for CGST and INR 50 crore for SGST (INR 100 crore for IGST). 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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