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?

[KASTURI SETHI]

Software of GST Web Portal needs to be updated/modified to this extent. The problem should be brought to the notice of the jurisdictional GST Range Officer in writing. 

[Sadanand Bulbule]

Also consult the jurisdictional Appellate Authority to sort out the technical glitch to avoid the limitation problem under Section 107[4], if any.

AI Summary

Pre-deposit cap causing portal mismatch; notify range officer and consult appellate authority to file appeal correctly. The GST pre-deposit obligation (a percentage of disputed tax) is subject to a statutory cap, but the GST portal is producing an uncapped percentage amount; taxpayers should notify the jurisdictional GST Range Officer in writing and consult the Appellate Authority about the technical glitch to ensure the pre-deposit conforms to the statutory cap and to safeguard appeal filing under the applicable limitation provision.