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

Pre-deposit requirement governs GST tribunal appeals; prior appeal rejection affects stay application and portal filing. Filing a stay of demand requires proper submission of the prescribed stay form (Form I) on the GST portal and a rejected portal filing must be remedied; entitlement to a stay depends on correct submission rather than automatic suspension. An additional pre-deposit is a separate statutory precondition for an appeal to the tribunal, and prior pre-deposit paid for an earlier rejected appeal will not be automatically adjusted unless rules or tribunal practice expressly permit credit of that payment.