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    <title>Clarification on various issues pertaining to the amount paid as pre-deposit as per sub-section (6) of section 107 or sub-section (8) of section 112 of the UPGST Act.</title>
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    <description>The admitted amount covers tax, interest, fine, fee and penalty arising from the challenged order that the taxpayer accepts as payable and does not intend to contest; it must be paid in full before appeal. The pre-deposit is 10% of the remaining tax in dispute, with a further 10% required at the Tribunal stage in addition to the amount paid for the first appeal. Where the Appellate Authority modifies the liability, the Tribunal-stage pre-deposit is calculated on the disputed tax confirmed by that authority.</description>
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