Question 11 - (only for SGST law) What is the provision relating to pre-deposit before filing appeal to file appeal to First Appellate Authority under SGST?
FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 16 Appeals, Review and Revision in GST
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Pre-deposit requirement: appellants must pay a portion of disputed tax and all admitted amounts before appealing; higher deposit may be ordered. Appeals to the First Appellate Authority under SGST require payment of the prescribed pre-deposit of a portion of the amount in dispute before filing; ... Summary
Pre-deposit requirement: appellants must pay a portion of disputed tax and all admitted amounts before appealing; higher deposit may be ordered.
Appeals to the First Appellate Authority under SGST require payment of the prescribed pre-deposit of a portion of the amount in dispute before filing; additionally, the appellant must pay in full any part of tax, interest, fine, fee or penalty admitted by him. If the Commissioner treats a case as a serious case, the department may apply to the First Appellate Authority for a higher pre-deposit, capped as a proportion of the amount in dispute.
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