Appeal procedure

[VIGNESH]

Sir while appeal filing against Demand notice - 10% of the disputed amount need to be paid, how to calculate this 10% - is this 10% of the Total Demand notice? or 10% of only Tax portion in Dispute (Tax-15,000 +interest -₹ 5000, Penalty-10,000) in this case 10% is how much ? (should i take 10% of the total amount in notice of rs.30000/- or 10% of ₹ 15000 tax portion alone)

AI Summary

Clarification on GST Appeals: 10% Pre-Deposit Applies Only to Disputed Tax Portion, Not Total Demand Amount. In a discussion forum about Goods and Services Tax (GST), a user inquired about the calculation of a 10% pre-deposit required when filing an appeal against a demand notice. The question was whether this 10% should be calculated on the total demand amount or just the disputed tax portion. Respondents clarified that if the tax liability is admitted, the entire amount, including tax, interest, and penalty, must be paid. However, if the tax liability is disputed, only 10% of the disputed tax portion should be pre-deposited. The purpose of this pre-deposit is to safeguard revenue during appeal processes.