Pre-deposit cap for GST appeals reduced, aligning maximum payable for appeals to Appellate Authority and Appellate Tribunal.

The amendment to section 20 of the Integrated Goods and Services Tax Act replaces the existing proviso to establish a uniform maximum pre-deposit payable for each appeal filed before the Appellate Authority or the Appellate Tribunal, thereby lowering the statutory cap that governs the pre-deposit requirement for instituting appellate proceedings under the IGST regime.

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