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GST Appeal Pre-deposit and Last Date

Enter the date an order was communicated and the amounts in dispute. We work out the pre-deposit for a first appeal or an appeal to the Tribunal and the last date to file, from rules our expert team has approved.

The time to appeal runs from this date. Pick it from the calendar or write year-month-day.

Not counting any amount you admit. Digits and commas only.

The cap on the pre-deposit for IGST is a different one.

Optional. Kept in the working.

Optional. Kept in the working.

Tax, interest and penalty you accept and are not disputing. Optional.

How this works

  1. Choose the first appeal or the appeal to the Tribunal, and enter the date the order was communicated to you.
  2. Enter the tax, interest and penalty in dispute and any amount you admit. Say if the order demands only a penalty, or if the tax is IGST.
  3. We apply the rule in force today for the pre-deposit and the period for filing, and show the last date and the extra period for a late appeal.
  4. We show the working and where each rule comes from. If a rule is not yet approved, we show no figure for it.

Last verified: 24 October 2026 · Source: s.107(6) and proviso substituted by Finance Act 2025 s.129; in force 1 Oct 2025 (Notification 16/2025-CT).; IGST Act s.20 last proviso (FA (No. 2) 2024 s.154; Notification 17/2024-CT, in force 1 Nov 2024); B13.; s.112(8)(a)-(b) and proviso (Finance Act 2025 s.130; Notification 16/2025-CT).; CGST Act s.107(1) (three months from communication) and s.107(4) (further one month).; CGST Act s.112(1) as amended by Finance (No. 2) Act 2024 s.143(a) w.e.f. 1 Aug 2024 (three months or the notified date, whichever later) and s.112(6). Read with notice.appeal.tribunal.notified_date.; Government notification of 30 Jun 2026 under s.112(1) r/w (3), F. No. A-50/7/2025-GSTAT-DoR (S.O. number blank on copy), superseding S.O. 4220(E) of 17 Sep 2025; efiling.gstat.gov.in

About this tool

What it does
Works out the pre-deposit needed to file a GST appeal and the last date to file it, before the Appellate Authority or the Appellate Tribunal.
The rule it rests on
Section 107 of the CGST Act, 2017 sets the time to appeal to the Appellate Authority and the pre-deposit: the admitted amount in full and a share of the disputed tax. Section 112 does the same for the Appellate Tribunal. The shares, the caps and the dates the calculator uses are approved rule rows. Official source: CGST Act, 2017, section 107 (appeals to Appellate Authority)
Checked on
11 November 2026. Where a figure the tool shows is still to be verified by our expert team, the tool says so instead of showing it.
Next step
See how our expert team and the independent advocates we introduce handle a reply, an order and an appeal. Tax notices and litigation support

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