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of <h1>Amendment to Section 107(6) CGST Act: appeals against penalty-only orders require 10% pre-deposit, effective October 1, 2025</h1> Substitution in section 107(6) of the Central Goods and Services Tax Act requires that where an order imposes a penalty without a corresponding tax demand, no appeal may be instituted unless the appellant first pays ten percent of the penalty amount. The amendment narrows the proviso to condition the right to appeal on pre-deposit of 10% of the penalty for penalty-only orders. The amendment takes effect from October 1, 2025.
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