GST calculator · Sections 107(6), 112(8) and Section 20 of the IGST Act

GST Appeal Pre-Deposit Calculator

Estimate the statutory pre-deposit for an appeal to the Appellate Authority or Tribunal, including relevant caps and admitted amounts. Confirm current statutory amendments and the character of the disputed demand.

Working estimate, not a determination. Check the facts, applicable notification and current legal position before relying on a calculated date or amount.

Pre-deposit for an appeal

Legal basis: Section 107(6) and Section 112(8), CGST Act, 2017, caps as amended by the Finance (No. 2) Act, 2024 with effect from 01.11.2024; provisos on penalty-only orders as substituted or inserted by the Finance Act, 2025 with effect from 01.10.2025 (No. 16/2025-CT); Section 20 of the IGST Act (caps for integrated tax). Review date: 19 October 2026.

Amount to deposit before the appeal is filed

Admitted amounts are paid in full. Of the tax still disputed, 10% is deposited, capped per tax head.

Appeal to

Integrated tax in dispute (₹)

Central tax in dispute (₹)

State or Union territory tax in dispute (₹)

Admitted tax, interest, fine, fee and penalty, paid in full (₹)

Penalty, where the order demands penalty and no tax (₹)

Date of the show cause notice (penalty-only orders)

10% of tax in dispute

Penalty-only deposit

Total to deposit

Appeal pre-deposit working paper

Inputs will appear here after the calculation runs.

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