{"id":77126,"date":"2026-10-28T22:31:26","date_gmt":"2026-10-28T22:31:26","guid":{"rendered":""},"modified":"2026-10-28T22:31:26","modified_gmt":"2026-10-28T22:31:26","slug":"cgst-appellate-pre-deposit-rules-clarify-disputed-tax-calculation-refund-entitlement-interest-dates-and-remand-related-adjustment-requirements","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77126","title":{"rendered":"CGST appellate pre-deposit rules clarify disputed tax calculation, refund entitlement, interest dates, and remand-related adjustment requirements."},"content":{"rendered":"<p>CGST appellate pre-deposit rules clarify disputed tax calculation, refund entitlement, interest dates, and remand-related adjustment requirements.<br \/>Circulars<br \/>GST<br \/>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 &#8220;on account of order&#8221;. 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.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=105511\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CGST appellate pre-deposit rules clarify disputed tax calculation, refund entitlement, interest dates, and remand-related adjustment requirements.CircularsGSTCGST appeal pre-deposit requirements distinguish admitted liability, payable in full, from dis&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77126","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77126","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=77126"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77126\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77126"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77126"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77126"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}