Demand / Enforcement
Refund / Other Order
Tax / ITC demand
Penalty only
Rs
Disclaimer: The fee is computed under Rule 110(5) of the CGST Rules, 2017, cross-referenced in Rule 119 of the GSTAT (Procedure) Rules, 2025 (G.S.R. 256(E) dated 24 April 2025). The rule reads: "One thousand rupees for every one lakh rupees of tax or ITC involved… subject to a maximum of twenty-five thousand rupees and a minimum of five thousand rupees." Two live disputes: (1) the Rs 5,000 minimum is a floor within the formula — there is no statutory basis for adding it on top of the computed fee, contrary to how some argue the portal behaves; (2) the rule contains no "or part thereof" language, so a strict reading charges only for completed lakh units, not fractional ones — this calculator follows portal behaviour (rounds up) to match what will be charged. Verify the fee on the official GSTAT portal before payment.