Part A — The frame
A.6 Pre-deposit — section 112(8), (9) and section 115
A.6.1 What must be paid
No appeal shall be filed under s.112(1) unless the appellant has paid —
(a) in full, such part of the tax, interest, fine, fee and penalty arising from the impugned order as is admitted by him; and
(b) a sum equal to ten per cent of the remaining amount of tax in dispute, in addition to the amount paid under s.107(6), arising from the said order, subject to a maximum of twenty crore rupees.
The rest of this chapter is for subscribers
GSTAT Law and Procedure runs to 1,120 pages across all 124 rules of the GSTAT (Procedure) Rules, 2025.
- Already subscribe to any TaxCorp module? It is included — just sign in.
- Not a subscriber? Buy the book on its own for ₹199was ₹599