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<h1>Finance Act 2021: 25% Penalty Payment Required for Appeals Under Section 107 of CGST Act, Amended by Section 116.</h1> Section 116 of the Finance Act, 2021 amends section 107 of the Central Goods and Services Tax Act. It introduces a proviso to sub-section (6), stipulating that no appeal can be filed against an order under sub-section (3) of section 129 unless the appellant has paid 25% of the penalty.