TaxTMI 
TaxTMI 
IS PRE-DEPOSIT REQUIRED WHEN FILING APPEAL FOR REJECTION OF REFUND
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....S PRE-DEPOSIT REQUIRED WHEN FILING APPEAL FOR REJECTION OF REFUND<br> Query (Issue) Started By: - Ram Ramachandran Dated:- 22-9-2025 Last Reply Date:- 23-9-2025 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Dear Sirs If an appeal is to be filed under APL-01 with First Appellate Authority, for order issued by the adjudication authority, under form RFD-06 - Order for Sanction/Rejection of....
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.... Refund Amount, sanctioned: Rs NIL and Rejected: 100% refund claimed, will pre-deposit required to be submitted ? Whilst submitting APL-01, I was not prompted to pay the minimum 10%, hence the form was submitted/accepted without any pre-deposit and self-certified copy of order was also handed over to the Appellate Office. Status on the portal shows " Appeal Submitted" and has not changed t....
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....o "Appeal Admitted". Now I am having doubts, if pre-deposit applies in the case of refund rejection also ? Can the forum experts please clarify. Thank you !! Reply By KASTURI SETHI: The Reply: In this scenario, in the absence of demand of tax, interest and penalty, pre-deposit of amount is not required as specified under Section 107 (6) of CGST Act. Reply ....
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....By Sadanand Bulbule: The Reply: Well clarified Sirji. Reply By Adv. Piyush: The Reply: Not required, In case of refund rejection, if you file an appeal before 1st Appellate authority, there is no requirement for pre deposit. So dont worry once your appeal will be acknowledged by Department then its status will be changed to Admitted. Reply By Ram Ramachandran: The Reply: Thank you gentlemen f....
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....or your prompt replies as usual !! I am grateful. <br> Discussion Forum - Knowledge Sharing ....