Author: admin_gst

Section 123
Penalty for failure to furnish information return.
GST
OFFENCES AND PENALTIES
Section 123 of Central Goods And Services Tax Act, 2017
Penalty for failure to furnish information return.
123. If a person who is required to furnish an information return under section 150 fails to do so within the period specified in the notice issued under sub-section (3) thereof, the proper officer may direct that such person shall be liable to pay a penalty of one hundred rupees for e

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Section 98
Procedure on receipt of application.
GST
ADVANCE RULING
Section 98 of Central Goods And Services Tax Act, 2017
Procedure on receipt of application.
98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant records:
Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the said concerned officer.
(2) The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, e

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er material as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or his authorised representative as well as to the concerned officer or his authorised representative, pronounce its advance ruling on the question specified in the application.
(5) Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question.
(6) The Authority shall pronounce its advance ruling in writing within ninety days from the date of receipt of application.
(7) A copy of the advance ruling pronounced

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Section 122
Penalty for certain offences.
GST
OFFENCES AND PENALTIES
Section 122 of Central Goods And Services Tax Act, 2017
CHAPTER XIX
OFFENCES AND PENALTIES
Penalty for certain offences.
122. (1) Where a taxable person who
(i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with regard to any such supply;
(ii) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act or the rules made thereunder;
(iii) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due;
(iv) collects any tax in contravention of the provisions of this Act but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due;
(v) fails to deduct the tax in accordance with the provisions of sub-section (1) of section 51, or deduct

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th an intention to evade payment of tax due under this Act;
(xi) is liable to be registered under this Act but fails to obtain registration;
(xii) furnishes any false information with regard to registration particulars, either at the time of applying for registration, or subsequently;
(xiii) obstructs or prevents any officer in discharge of his duties under this Act;
(xiv) transports any taxable goods without the cover of documents as may be specified in this behalf;
(xv) suppresses his turnover leading to evasion of tax under this Act;
(xvi) fails to keep, maintain or retain books of account and other documents in accordance with the provisions of this Act or the rules made thereunder;
(xvii) fails to furnish information or documents called for by an officer in accordance with the provisions of this Act or the rules made thereunder or furnishes false information or documents during any proceedings under this Act;
(xviii) supplies, transports or stores any goods which he has re

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ivalent to the tax evaded or input tax credit availed of or passed on.]
2[(1B) 3[Any electronic commerce operator, who is liable to collect tax at source under section 52,]-
(i) allows a supply of goods or services or both through it by an unregistered person other than a person exempted from registration by a notification issued under this Act to make such supply;
(ii) allows an inter-State supply of goods or services or both through it by a person who is not eligible to make such inter-State supply; or
(iii) fails to furnish the correct details in the statement to be furnished under sub-section (4) of section 52 of any outward supply of goods effected through it by a person exempted from obtaining registration under this Act,
shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent to the amount of tax involved had such supply been made by a registered person other than a person paying tax under section 10, whichever is higher.]
(2) Any registered per

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n under this Act or the rules made thereunder;
(c) receives or is in any way concerned with the supply of, or in any other manner deals with any supply of services which he knows or has reasons to believe are in contravention of any provisions of this Act or the rules made thereunder;
(d) fails to appear before the officer of central tax, when issued with a summon for appearance to give evidence or produce a document in an inquiry;
(e) fails to issue invoice in accordance with the provisions of this Act or the rules made thereunder or fails to account for an invoice in his books of account,
shall be liable to a penalty which may extend to twenty-five thousand rupees.
 
 
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NOTES:-
1.
Inserted vide Section 126 of the Finance Act, 2020 w.e.f. 01-01-2021
2.
Inserted vide Section 155 of the Finance Act, 2023 w.e.f. 01-10-2023
3. 
Substituted vide Section 144 of the Finance (No. 2) Act, 2024 w.e.f. 01-10-20

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Application for advance ruling.
Section 97
GST
ADVANCE RULING
Central Goods And Services Tax Act, 2017
Application for advance ruling.
97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought.
(2) The question on which the advance ruling is sought under this Act, shall be in respect of,
(a) classif

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Section 96
Authority for advance ruling.
GST
ADVANCE RULING
Section 96 of Central Goods And Services Tax Act, 2017
Authority for advance ruling.
96. Subject to the provisions of this Chapter, for the purposes of this Act, the Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory.
–
Sta

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Section 121
Non-appealable decisions and orders.
GST
APPEALS AND REVISION
Section 121 of Central Goods And Services Tax Act, 2017
Non-appealable decisions and orders.
121. Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of central tax if such decision taken or order passed relates to any one or more of the following matters, namely:-
(a) an order of the Commissioner or other au

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Section 95
Definitions.
GST
ADVANCE RULING
Section 95 of Central Goods And Services Tax Act, 2017
CHAPTER XVII
ADVANCE RULING
Definitions.
95. In this Chapter, unless the context otherwise requires,
(a) “advance ruling” means a decision provided by the Authority or the Appellate Authority 1[or the National Appellate Authority] to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 2[or of section 101C], in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;
(b) “Appellate Authority” means the Appellate Authority for Advance Ruling referred to in section 99;
(c) “applicant” means any

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Section 120
Appeal not to be filed in certain cases.
GST
APPEALS AND REVISION
Section 120 of Central Goods And Services Tax Act, 2017
Appeal not to be filed in certain cases.
120. (1) The Board may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of appeal or application by the officer of the central tax under the provisions of this Chapter.
(2) Where, in pursuance of the orders or instructions or directions issued under sub-section (1), the officer of the central tax has not filed an appeal or application against any decision or order passed under the provisions of this Act, it sh

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Section 51
Tax deduction at source.
GST
PAYMENT OF TAX
Section 51 of Central Goods And Services Tax Act, 2017
Tax deduction at source.
51. (1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate,
(a) a department or establishment of the Central Government or State Government; or
(b) local authority; or
(c) Governmental agencies; or
(d) such persons or category of persons as may be notified by the Government on the recommendations of the Council,
(hereafter in this section referred to as “the deductor”), to deduct tax at the rate of one per cent. from the payment made or credited to the supplier (hereafter in this section referred to as “the deductee”) of taxable goods or serv

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s made, in such manner as may be prescribed.
1[(3) A certificate of tax deduction at source shall be issued in such form and in such manner as may be prescribed.]
(4) 2[****]
(5) The deductee shall claim credit, in his electronic cash ledger, of the tax deducted and reflected in the return of the deductor furnished under sub-section (3) of section 39, in such manner as may be prescribed.
(6) If any deductor fails to pay to the Government the amount deducted as tax under sub-section (1), he shall pay interest in accordance with the provisions of sub-section (1) of section 50, in addition to the amount of tax deducted.
(7) The determination of the amount in default under this section shall be made in the manner specified in section 73 or

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Section 119
Sums due to be paid notwithstanding appeal, etc.
GST
APPEALS AND REVISION
Section 119 of Central Goods And Services Tax Act, 2017
Sums due to be paid notwithstanding appeal, etc.
119. Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order passed by the 1[Principal Bench] of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the 2[State Benches] of the

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Section 118
Appeal to Supreme Court.
GST
APPEALS AND REVISION
Section 118 of Central Goods And Services Tax Act, 2017
Appeal to Supreme Court.
118. (1) An appeal shall lie to the Supreme Court-
(a) from any order passed by the 1[Principal Bench] of the Appellate Tribunal; or
(b) from any judgment or order passed by the High Court in an appeal made under section 117 in any case which, on its own motion or on an application made by or on behalf of the party aggrieved, immediatel

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Section 50
Interest on delayed payment of tax.
GST
PAYMENT OF TAX
Section 50 of Central Goods And Services Tax Act, 2017
Interest on delayed payment of tax.
50. (1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made thereunder, but fails to pay the tax or any part thereof to the Government within the period prescribed, shall for the period for which the tax or any part thereof remains unpaid, pay, on his own, interest at such rate, not exceeding eighteen per cent., as may be notified by the Government on the recommendations of the Council.
2[Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said pe

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Government, on the recommendations of the Council, and the interest shall be calculated, in such manner as may be prescribed.]
 
 
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NOTES:-
1. 
Inserted vide Section 100 of the Finance (No. 2) Act, 2019 w.e.f. 01-09-2020
2.
Substituted vide Section 112 of the Finance Act, 2021 w.e.f. 01-07-2017 (this amendment came into effect w.e.f. 01-06-2021 vide notification no. 16/2021 dated 01-06-2021) before it was read as,
“1[Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencemen

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Section 49
Payment of tax, interest, penalty and other amounts.
GST
PAYMENT OF TAX
Section 49 of Central Goods And Services Tax Act, 2017
CHAPTER X
PAYMENT OF TAX
Payment of tax, interest, penalty and other amounts.
49. (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or by using credit or debit cards or National Electronic Fund Transfer or Real Time Gross Settlement or by such other mode and subject to such conditions and restrictions as may be prescribed, shall be credited to the electronic cash ledger of such person to be maintained in such manner as may be prescribed.
(2) The input tax credit as self-assessed in the return of a registered person shall be credited to his electronic credit ledger, in accordance with 1[section 41 5[****]], to be maintained in such manner as may be prescribed.
(3) The amount available in the electronic cash ledger may be used for making any payment towards tax, interest

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x;
(c) the State tax shall first be utilised towards payment of State tax and the amount remaining, if any, may be utilised towards payment of integrated tax;
2[Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;]
(d) the Union territory tax shall first be utilised towards payment of Union territory tax and the amount remaining, if any, may be utilised towards payment of integrated tax;
3[Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;]
(e) the central tax shall not be utilised towards payment of State tax or Union territory tax; and
(f) the State tax or Union territory tax shall not be utilised towards pa

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, unless the contrary is proved by him, be deemed to have passed on the full incidence of such tax to the recipient of such goods or services or both.
4[7[(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for,
(a) integrated tax, central tax, State tax, Union territory tax or cess; or
(b) integrated tax or central tax of a distinct person as specified in sub-section (4) or, as the case may be, sub-section (5) of section 25,
in such form and manner and subject to such conditions and restrictions as may be prescribed and such transfer shall be deemed to be a refund from the electronic cash ledger under this Act:
Provided that no such transfer under clause (b) shall be allowed if the said registered person has any unpaid liability in his electronic liability register.]
(11) Where any amount has been transferred to the electr

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the rules made thereunder.
 
 
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NOTES:-
1.
Substituted vide Section 20 of the Central Goods and Services Tax (Amendment) Act, 2018 before it was read as, “section 41”. [This amendment were not inforced] [ Such amendment has been omitted see below note no. 5 ]
2.
Inserted vide Section 20 of the Central Goods and Services Tax (Amendment) Act, 2018 w.e.f. 01-02-2019
3.
Inserted vide Section 20 of the Central Goods and Services Tax (Amendment) Act, 2018 w.e.f. 01-02-2019
4.
Inserted vide Section 99 of the Finance (No. 2) Act, 2019 w.e.f. 01-01-2020
5. 
Omitted vide Section 110 of the Finance Act, 2022 w.e.f. 01-10-2022 [see. Notification 18/2022 – Dated: 28-9-2022] before it was read as, “or section 43A”
6. 
Inserted vide Section 110 of the Finance Act, 2022 w.e.f. 01-10-2022 [see. Notification 18/2022 – Dated: 28-9-2022]
7.
Substituted vide&nbsp

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Section 117
Appeal to High Court.
GST
APPEALS AND REVISION
Section 117 of Central Goods And Services Tax Act, 2017
Appeal to High Court.
117. (1) Any person aggrieved by any order passed by the 1[State Benches] of the Appellate Tribunal may file an appeal to the High Court and the High Court may admit such appeal, if it is satisfied that the case involves a substantial question of law.
(2) An appeal under sub-section (1) shall be filed within a period of one hundred and eighty days from the date on which the order appealed against is received by the aggrieved person and it shall be in such form, verified in such manner as may be prescribed:
Provided that the High Court may entertain an appeal after the expiry of the said

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mulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit.
(5) The High Court may determine any issue which
(a) has not been determined by the 2[State Benches]; or
(b) has been wrongly determined by the 3[State Benches], by reason of a decision on such question of law as herein referred to in sub-section (3).
(6) Where an appeal has been filed before the High Court, it shall be heard by a Bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges.
(7) Where there is no such majority, the Judges shall state the point of law upon which they differ and the

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Section 116
Appearance by authorised representative.
GST
APPEALS AND REVISION
Section 116 of Central Goods And Services Tax Act, 2017
Appearance by authorised representative.
116. (1) Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal in connection with any proceedings under this Act, may, otherwise than when required under this Act to appear personally for examination on oath or affirmation, subject to the other provisions of this section, appear by an authorised representative.
(2) For the purposes of this Act, the expression “authorised representative” shall mean a person authorised by the person referred to in sub-section (1)

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r this Act for a period of one year from the date of his retirement or resignation; or
(e) any person who has been authorised to act as a goods and services tax practitioner on behalf of the concerned registered person.
(3) No person,-
(a) who has been dismissed or removed from Government service; or
(b) who is convicted of an offence connected with any proceedings under this Act, the State Goods and Services Tax Act, the Integrated Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, or under the existing law or under any of the Acts passed by a State Legislature dealing with the imposition of taxes on sale of goods or supply of goods or services or both; or
(c) who is found guilty of misconduct by the prescr

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Section 48
Goods and services tax practitioners.
GST
RETURNS
Section 48 of Central Goods And Services Tax Act, 2017
Goods and services tax practitioners.
48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed.
(2) A registered person may authorise an approved goods and services tax practitioner to furnish

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Section 47
Levy of late fee.
GST
RETURNS
Section 47 of Central Goods And Services Tax Act, 2017
Levy of late fee.
47. (1) Any registered person who fails to furnish the details of outward 1[****] supplies required under section 37 2[****] or returns required under section 39 or section 45 3[or section 52] by the due date shall pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum amount of five thousand rupees.
(2) Any regist

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Section 115
Interest on refund of amount paid for admission of appeal.
GST
APPEALS AND REVISION
Section 115 of Central Goods And Services Tax Act, 2017
Interest on refund of amount paid for admission of appeal.
115. Where an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal, interest at the rate specified under section 56 sh

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Section 46
Notice to return defaulters.
GST
RETURNS
Section 46 of Central Goods And Services Tax Act, 2017
Notice to return defaulters.
46. Where a registered person fails to furnish a

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Section 114
Financial and administrative powers of President.
GST
APPEALS AND REVISION
Section 114 of Central Goods And Services Tax Act, 2017
1[Financial and Administrative powers of President.
114. The President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed.]
 
 
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NOTES:-
1.
Substituted vide Section 151 of the Finance Act, 2023 w.e.f. 01-08-2023 before it was read as,
“Financial and ad

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Section 45
Final return.
GST
RETURNS
Section 45 of Central Goods And Services Tax Act, 2017
Final return.
45. Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, in such form and manner as may be prescribed.
–
Statute, statutory provisions legislation, law, enac

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Section 44
Annual return.
GST
RETURNS
Section 44 of Central Goods And Services Tax Act, 2017
8[Annual return.
44. 9[1] Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person shall furnish an annual return which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed:
Provided that the Commissioner may, on the recommendations of the Council, by notification, exe

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ation, and subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said annual return.]
 
 
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NOTES:-
1.
Inserted vide Order No. 1/2018-Central Tax dated 11-12-2018
2.
Substituted vide Order No.03/2018-Central Tax dated 31-12-2018 before it was read as, “31st March, 2019”
3. 
Substituted vide Order No. 6/2019-Central Tax dated 28-06-2019 before it was read as, “2[30th June, 2019]”
4.
Inserted vide Section 98 of the Finance (No. 2) Act, 2019 w.e.f. 01-01-2020
5.

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ing tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year.
4[Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual return for such class of registered persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.

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Section 113
Orders of Appellate Tribunal.
GST
APPEALS AND REVISION
Section 113 of Central Goods And Services Tax Act, 2017
Orders of Appellate Tribunal.
113. (1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the Appellate Authority, or the Revisional Authority or to the original adjudicating authority, with such directions as it may think fit, for a fresh adjudication or decision after taking additional evidence, if necessary.
(2) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, gr

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put tax credit or otherwise increasing the liability of the other party, shall be made under this sub-section, unless the party has been given an opportunity of being heard.
(4) The Appellate Tribunal shall, as far as possible, hear and decide every appeal within a period of one year from the date on which it is filed.
(5) The Appellate Tribunal shall send a copy of every order passed under this section to the Appellate Authority or the Revisional Authority, or the original adjudicating authority, as the case may be, the appellant and the jurisdictional Commissioner or the Commissioner of State tax or the Union territory tax.
(6) Save as provided in section 117 or section 118, orders passed by the Appellate Tribunal on an appeal shall be

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Section 43
Omitted
GST
RETURNS
Section 43 of Central Goods And Services Tax Act, 2017
43. 1[****]
 
 
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NOTES:-
1.
Omitted vide Section 107 of the Finance Act, 2022 w.e.f. 01-10-2022 before it was read as,
“Matching, reversal and reclaim of reduction in output tax liability.
43. (1) The details of every credit note relating to outward supply furnished by a registered person (hereafter in this section referred to as the “supplier”) for a tax period shall, in such manner and within such time as may be prescribed, be matched
(a) with the corresponding reduction in the claim for input tax credit by the corresponding registered person (hereafter in this secti

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such manner as may be prescribed.
(4) The duplication of claims for reduction in output tax liability shall be communicated to the supplier in such manner as may be prescribed.
(5) The amount in respect of which any discrepancy is communicated under sub-section (3) and which is not rectified by the recipient in his valid return for the month in which discrepancy is communicated shall be added to the output tax liability of the supplier, in such manner as may be prescribed, in his return for the month succeeding the month in which the discrepancy is communicated.
(6) The amount in respect of any reduction in output tax liability that is found to be on account of duplication of claims shall be added to the output tax liability of the su

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ax liability is accepted under sub-section (7), the interest paid under sub-section (8) shall be refunded to the supplier by crediting the amount in the corresponding head of his electronic cash ledger in such manner as may be prescribed:
Provided that the amount of interest to be credited in any case shall not exceed the amount of interest paid by the recipient.
(10) The amount reduced from output tax liability in contravention of the provisions of sub-section (7) shall be added to the output tax liability of the supplier in his return for the month in which such contravention takes place and such supplier shall be liable to pay interest on the amount so added at the rate specified in sub-section (3) of section 50.”
 
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Section 112
Appeals to Appellate Tribunal
GST
APPEALS AND REVISION
Section 112 of Central Goods And Services Tax Act, 2017
Appeals to Appellate Tribunal
112. (1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to the Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal 2[; or the date, as may be notified by the Government, on the recommendations of the Council, for filing appeal before the Appellate Tribunal under this Act, whichever is later.].
(2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed fi

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authorised officer makes an application to the Appellate Tribunal, such application shall be dealt with by the Appellate Tribunal as if it were an appeal made against the order under sub-section (11) of section 107 or under sub-section (1) of section 108 and the provisions of this Act shall apply to such application, as they apply in relation to appeals filed under sub-section (1).
(5) On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such order or any part thereof, file, within forty-five days of the receipt of notice, a memorandum of cross-objections, verified in the prescribed manner, against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal, as if it were an appeal presented within the time specified in sub-section (1).
(6) The Appellate Tribunal may admit an appeal within three months afte

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rore rupees]], in relation to which the appeal has been filed.
7[Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty, in addition to the amount payable under the proviso to sub-section (6) of section 107 has been paid by the appellant.]
(9) Where the appellant has paid the amount as per sub-section (8), the recovery proceedings for the balance amount shall be deemed to be stayed till the disposal of the appeal.
(10) Every application made before the Appellate Tribunal,-
(a) in an appeal for rectification of error or for any other purpose; or
(b) for restoration of an appeal or an application,
shall be accompanied by such fees as may be prescribed.
 
 
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NOTES:-
1.
Inserted vide Section 26 of the Central Goods and Services Tax (Amendment) Act, 2018 w.e.f. 01-02-2019
2. 
Inserted vide Sect

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