To file a GST appeal, you must pay 100% of the admitted tax, interest, fine, and penalty, plus a mandatory pre-deposit of 10% of the remaining disputed tax amount (up to a maximum of ₹25 crores). For appeals before the Appellate Tribunal, the pre-deposit increases to 20% of the disputed tax amount.
Minimum of 10% of the disputed tax needs to be paid as pre-deposit (as per law) before filing an appeal. Lower percentage may be declared after approval from the competent authorities.
Appeal fees
The fee is INR 1,000 for every INR 1,00,000 of the disputed tax or input tax credit. However, the fee will be at least INR 5,000 and not more than INR 25,000, regardless of the amount involved. Appeals without tax, interest, or penalty demand: A flat fee of INR 5,000 applies in such cases.
Monetary Limits: The GST Council has proposed setting monetary thresholds for filing appeals under GST. The limit is ₹20 lakhs for GST Appellate Tribunals (GSTATs), ₹1 crore for High Courts, and ₹2 crore for the Supreme Court.
Example to Illustrate the Correct Calculation
Suppose an order is communicated on 30th November. 🔹 Step 1: Exclude 30th November (per Section 9 of the General Clauses Act). 🔹 Step 2: Start counting from 1st December. 🔹 Step 3: Add 3 calendar months → The due date is 28th/29th February.
AND APPLICATIONS, COMPUTATION OF PERIOD
The Limitation Act 1963, however, provides the period for filing appeals. It states that appeals against a decree or order can be filed in a high court within 90 days and in any other court within 30 days from the date of the decree or order appealed against.
(1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) ...
The fee for filing an appeal under the GST law is Rs. 1,000 for every Rs. 1,00,000 of tax, input tax credit, fine, fee, or penalty involved, subject to a maximum of Rs. 25,000.
The appellant is required to submit physical copy of supporting documents along with appeal application, duly signed and verified to the office of the appellate authority within 7 days of filing appeal on the GST Portal. Upon receipt of complete documents, the final acknowledgement will be issued to him/her.
With GSTAT now fully operational, here are proven, practical strategies to maximise success in appeals:
Form 36 Appeal Fees
Rs 500 - when total assessed income is up to Rs 1 Lakh. Rs 1500 - when total assessed income is between Rs 1 Lakh and Rs 2 Lakhs. Rs 10,000 or 1% of assessed income (whichever is less) – when total assessed income is above Rs 2 Lakhs.
Yes, for appeals filed by taxpayers, a pre-deposit equal to 20% of the amount of tax in dispute (in addition to the pre-deposit made at the first appeal stage) is required to be paid online in the GSTN Portal.
On average, CAs may charge anywhere between Rs. 2,000 to Rs. 15,000 per year for filing GST returns.
The time limit for the party to file an appeal before the AA is 3 months from the date of communication of the impugned order.
The appeal should be filed alongwith a court fee payable by way of a Demand Draft of:- a) Rs 1000/- where duty penalty, fine does not exceed 5 lakh. b) Rs 5000/- where duty penalty, fine does not exceed 50 lakh. c) Rs 10000/- where duty penalty, fine exceed 50lakh.
GST Appellate Tribunal: 20,00,000. High Courts: 1,00,00,000.
This can be done through the “Application for Revocation of Suspension” option available on the GST portal. You will need to provide all the necessary details and supporting documents, such as proof of payment of outstanding dues. After submitting the revocation application, the GST officer will review your case.
An offender not paying tax or making short-payments has to pay a penalty of 10% of the tax amount due, subject to a minimum of Rs. 10,000. Therefore, the penalty will be high at 100% of the tax amount when the offender has evaded i.e., where there is a deliberate fraud.
Steps to Claim GST Pre-Deposit Refund
The period of review is the period during which we can amend your assessment. This is generally, 4 years from when you lodge your BAS. The period of review can be extended by an agreement or could be refreshed where there is an amendment.
The following category of tax persons are exempted from payment of 1% of GST in Cash 1. Registered taxpayers who have paid income tax above Rs 1.00 in Income Tax during the last two years continuously 2. Taxpayers who have zero-rated supplies without payment of duty and claimed refund of more than Rs 1.00 lac 3.
Payment amounts are recalculated every July
For example, the information from your 2024 tax return determines the GST/HST credit amount you get for the payment period from July 2025 to June 2026. You could get up to: $533 if you are a single individual. $698 if you are married or have a common-law partner.