CGST appellate pre-deposit rules clarify disputed tax calculation, refund entitlement, interest dates, and remand-related adjustment requirements.
Circulars
GST
CGST appeal pre-deposit requirements distinguish admitted liability, payable in full, from disputed tax, of which 10% must be deposited at each appellate stage. The Tribunal-stage deposit is calculated on the disputed liability confirmed by the Appellate Authority. Refund of pre-deposit following a favourable appellate order does not require an express refund direction and must be claimed through FORM GST RFD-01 under “on account of order”. A departmental further appeal does not bar refund unless the favourable order is stayed. Interest on refunds is computed separately from each actual pre-deposit payment date. On remand, pre-deposit is refundable; for partial remand, confirmed demand and applicable interest must first be recovered or adjusted.
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