Section 107 — First Appeal
Section 112 — GSTAT Appeal
Tax / ITC demand
Penalty only
Interest / fee only
Disputed tax / ITC amounts — enter whichever apply
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Rs
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Disclaimer: Pre-deposit under Section 107(6)(b) is computed at 10% of the disputed tax or ITC amount (max Rs 20 crore per Act). Under Section 112(8)(b) for GSTAT appeals, it is an additional 10% of the remaining disputed amount (max Rs 20 crore per Act, as amended by Finance (No. 2) Act 2024 w.e.f. 1 November 2024), over and above the 10% already deposited at the Section 107 stage — making the combined total 20%. The cap applies separately to each Act at each stage. For penalty-only orders: no pre-deposit was required for appeals filed before 1 October 2025; a 10% pre-deposit on the penalty amount is required for appeals filed on or after 1 October 2025 (Finance Act, 2025). For interest / fee only orders: no pre-deposit is required. Do not rely solely on this calculation.