https://www.taxtmi.com/article/detailed?id=16697 Pre-deposit requirements govern appeals under GST by requiring payment of admitted tax, interest and penalty, together with a specified percentage of the disputed tax, before an appeal is entertained. For the first appeal, the commentary states that the pre-deposit is 10% of the disputed tax, subject to the statutory cap introduced by amendment, and that balance recovery is stayed once the required deposit is made and the appeal is filed. For the second appeal, the discussion focuses on the amendment reducing the pre-deposit from 20% to 10% with effect from 01/11/2024, producing a combined position described as 10% at the first stage and 10% at the second stage for appeals filed on or after that date. en-us Fri, 19 Jun 2026 08:25:17 +0530 Fri, 19 Jun 2026 08:25:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16697 Pre-deposit requirements govern appeals under GST by requiring payment of admitted tax, interest and penalty, together with a specified percentage of the disputed tax, before an appeal is entertained. For the first appeal, the commentary states that the pre-deposit is 10% of the disputed tax, subject to the statutory cap introduced by amendment, and that balance recovery is stayed once the required deposit is made and the appeal is filed. For the second appeal, the discussion focuses on the amendment reducing the pre-deposit from 20% to 10% with effect from 01/11/2024, producing a combined position described as 10% at the first stage and 10% at the second stage for appeals filed on or after that date. Articles Goods and Services Tax - GST Fri, 19 Jun 2026 08:25:17 +0530 https://www.taxtmi.com/article/detailed?id=16697