TaxTMI 
TaxTMI 
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?
Issue in calculation of Pre-deposit amount for filing Appeal
19 Sep 2025 
2 Replies 
2161 Views Asked by
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. (AI Summary)
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. (AI Summary)