GST appeal pre-deposits may be met by verified earlier payments after demand reduction, but filing fees remain separate.
Notes
GST
GST Tribunal appeals require full payment of admitted tax, interest, fines, fees and penalties, plus a 10% deposit of the remaining disputed tax in addition to the first appellate deposit. Where the demand is substantially reduced, an earlier deposit may satisfy the Tribunal-stage requirement, subject to verification; it does not automatically replace that requirement. Filing fees remain independently payable, subject to a minimum of Rs. 5,000 and a maximum of Rs. 25,000, and cannot be paid from the electronic credit ledger. An appeal is treated as filed when final acknowledgement is issued after removal of defects. Payment of the required pre-deposit triggers a deemed stay of recovery of the balance until disposal of the appeal.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =