Issue in calculation of Pre-deposit amount for filing Appeal

[Ankit Bansal]

An appeal is to be filed with the GST Department which requires payment of mandatory pre-deposit. The pre-deposit i.e. 10% of the disputed tax amount comes out to be Rs. 45 crore. However, the maximum limit for amount of pre-deposit is capped at Rs. 40 crore (CGST: Rs. 20 crore, SGST: Rs. 20 crore) as per the statutory provisions in place. However, while generating challan on the GST portal, system is automatically picking 10% amount of Rs. 45 crore rather than restricting it to Rs. 40 crore. Can someone suggest a way out so that appeal can be filed with the right amount of pre-deposit?

AI Summary

GST portal glitch generates Rs.45cr challan; taxpayer pre-deposit 10% capped at Rs.40cr - notify Range Officer, consult Appellate Authority A taxpayer intends to file a GST appeal requiring a pre-deposit of 10% which calculates to Rs.45 crore but statutorily capped at Rs.40 crore (CGST Rs.20 crore, SGST Rs.20 crore); the GST portal incorrectly generates a challan for Rs.45 crore. Respondents recommend that the portal software be updated and the technical defect be notified in writing to the jurisdictional GST Range Officer, and that the taxpayer consult the jurisdictional Appellate Authority to resolve the glitch and ensure the pre-deposit is accepted within the statutory Rs.40 crore limit.