FORM I FOR STAY

[AIJAZ KAZI]

1) is filing form I for stay of demand mandatory after filing GST appeal and the same is rejected and where it is available on GST portal.

2)10% pre-dopsit amount paid for filing GST appeal which is rejected so should we have to pay again 10% pre-deposit amount for filing GST appellate tribunal or can 10% pre-deposit paid at the time of appeal adjusted

[KASTURI SETHI]

Pre-deposit of 10 % of disputed tax (additional) is required for filing appeal the Tribunal. See Section 112 (8) (b) of CGST Act.

[Shilpi Jain]

Appeal before Tribunal requires payment of additional pre-deposit as a % of the disputed tax.

[DR.MARIAPPAN GOVINDARAJAN]

What is the reason given for such rejection in the portal?

[AIJAZ KAZI]

reason for rejection  is appeal filed after time limit( 3 months +1 month condonation)

appeal is filed after 8 months of passing of order. 

[AIJAZ KAZI]

is filing form I for stay of demand mandatory after filing gst appeal and the same is rejected and where it is available on portal

AI Summary

GST Appeal Challenges: Navigating Time Limits, Mandatory Form I, and 10% Pre-Deposit Requirements Under Section 112(8)(b) A tax dispute involves a GST appeal filed beyond the prescribed time limit (3 months plus 1 month condonation). The appellant seeks guidance on mandatory Form I for stay of demand after appeal rejection and pre-deposit requirements. Responses indicate a 10% pre-deposit of disputed tax is required for filing an appellate tribunal appeal, with specific procedural considerations under Section 112(8)(b) of the CGST Act.