To take a GST demand to the Appellate Tribunal (GSTAT), you must first deposit a slice of the disputed tax. This calculator gives an indicative figure for that second-appeal pre-deposit under Section 112 — 10% of the disputed tax, capped at ₹20 crore per head, on top of the 10% already paid at the first appeal.
Enter the disputed tax
Estimate the GSTAT pre-deposit
Enter only the tax in dispute under each head (leave interest and penalty out — the pre-deposit is on the disputed tax).
Pre-deposit to appeal to GSTAT
₹0
Enter the disputed tax above to see the estimate.
Indicative only — verify with us. This estimates the statutory 10% within the caps. The exact pre-deposit turns on how the demand is framed across heads, what was actually paid at the first appeal, and whether any part is a penalty-only dispute. An incorrectly computed deposit can make the appeal defective — so confirm the figure before you pay.
How this works
The GST appeal ladder has two paid stages. At the first appeal (Section 107), you deposit 10% of the disputed tax to have the appeal admitted. If that appeal fails and you go to the Tribunal (Section 112), you deposit a further 10% of the disputed tax. This calculator computes only that second (GSTAT) 10%, and applies the statutory cap head by head.
- Rate: 10% of the disputed tax for the Tribunal appeal.
- Cap: the CGST portion is capped at ₹20 crore, and the SGST/UTGST portion at ₹20 crore, applied separately to each head (with the corresponding IGST limit).
- On top of the first appeal: this 10% is over and above the 10% already paid under Section 107 — the two stages together are roughly 20% of the disputed tax, within the caps.
- Rest stayed: once the pre-deposit is made, recovery of the balance of the demand is generally stayed while the appeal is pending.
The caps are per head
The ₹20 crore ceiling is not a single pooled cap — it applies to each tax head on its own. So the CGST 10% is capped at ₹20 crore, and the SGST 10% is separately capped at ₹20 crore. For all but the largest demands, the 10% figure will sit well below the cap and the cap will not bite; where a head does cross ₹20 crore, this calculator holds that head's deposit at the ₹20 crore ceiling.
Before you pay
Timing matters. GSTAT is now hearing cases, and for older first-appeal orders there is a transitional window to file. A correctly computed pre-deposit is a condition for a valid appeal — get it wrong and the appeal can be treated as defective. We can confirm the deposit, prepare the appeal, and advise on the merits before the window closes.
Holding a GST demand you want to appeal?
Dixit Legal can confirm the correct pre-deposit, check what was paid at the first appeal, assess the grounds, and file your appeal before the GST Appellate Tribunal.
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