GST Appellate Tribunal: Pre-Deposit Requirements & Filing Guide  

Pre-Deposit Requirements: How Much Do You Pay? 

Before GSTAT admits your appeal, you must make a mandatory pre-deposit. This is non-negotiable—appeals without adequate pre-deposit will not be admitted or will be rejected without hearing on merits. 

Pre-Deposit Formula 

A. You must pay: 

1. 100% of admitted tax (the portion you agree is correct)
2. PLUS 10% of the disputed tax amount 
3. PLUS any amount paid as pre-deposit before the First Appellate Authority 

B. Total effective rate: 20% of disputed tax (including previous deposits) 

C. Maximum cap: Rs. 20 crores 

Example The Appellate Authority confirms a demand of Rs. 50 lakhs. 

• You admit Rs. 10 lakh is correct 

• You dispute Rs. 40 lakhs 

Your pre-deposit calculation: 

Key Benefit: Once you make the pre-deposit, the department cannot recover the remaining disputed amount until your appeal is decided. This automatic stay on recovery proceedings provides crucial cash flow protection. 

For Penalty-Only Cases 

If your dispute relates only to penalties (not tax): 

Pay: 10% of the disputed penalty amount PLUS whatever you paid earlier before the First Appellate Authority (totaling 20% of the disputed penalty). 

Important: Pre-deposit requirements don’t apply if your dispute is only about interest or refund rejection. 

Step 1: Access the GSTAT Portal 

Navigate to the official GST website and access the GSTAT portal through the appeals section. 

Step 2: Select the Appropriate Form 

• GST APL-05: For taxpayer appeals 

• GST APL-07: For department/commissioner applications 

Step 3: Fill in Essential Details 

Provide the following information: 

• Order details (order number, date, issuing authority) 

• Grounds of appeal (detailed reasons why the First Appellate Authority’s order is incorrect) 

• Amount of tax in dispute 

• Amount admitted (if any) 

• Pre-deposit calculation and details 

Step 4: Upload Required Documents 

Important: If the First Appellate Authority’s order is already uploaded on the GSTAT portal, you don’t need to attach a physical copy. 

Step 5: Make Pre-Deposit Payment 

Pay the calculated pre-deposit amount through the portal using electronic cash ledger or electronic Credit Ledger 

Step 6: Digital Signature and Submission 

The authorized signatory must digitally sign the appeal before final submission. After submission, you’ll receive a provisional acknowledgment. 

Acknowledgment Process 

A. Provisional Acknowledgment: 

• Issued immediately upon submission 

• Contains a temporary reference number 

• Confirms receipt of your appeal 

B. Final Acknowledgment: 

• Issued after verification of pre-deposit 

• Confirms appeal is filed within the time limit 

• Contains your appeal number 

• Filing date depends on whether the contested order is uploaded on the portal 

C. Manual Filing: When Is It Allowed? 

Manual (physical) filing is only permitted when the Registrar specifically authorizes manual filing in writing 

In all other cases, electronic filing through the portal is mandatory. 

Filing Fees Structure 

The tribunal charges filing fees based on the disputed amount: 

Fee Calculation Examples: 

• Disputed amount: ₹3 lakhs → Fee: ₹5,000 (minimum fee applies) 

• Disputed amount: ₹10 lakhs → Fee: ₹10,000 

• Disputed amount: ₹50 lakhs → Fee: ₹25,000 (maximum fee cap) 

• Disputed amount: ₹5 crores → Fee: ₹25,000 (maximum fee cap) 

Can You Submit Additional Evidence at GSTAT? 

General Rule: No new evidence is permitted at the tribunal stage. You must rely on documents submitted to lower authorities. 

Exceptions When New Evidence is Allowed 

The tribunal may accept fresh evidence when: 

1. The lower authority wrongly refused to admit your evidence 

1. Circumstances beyond your control 

1. Denial of adequate opportunity 

Requirements: When new evidence is admitted, the tribunal must: 

• Record written reasons for allowing it 

• Give the opposing party full opportunity to examine and rebut it 

• Ensure fairness to both sides 

Need Expert Guidance?

At Unnathi Partners, we provide comprehensive support for GST appeals, including case evaluation, documentation, and representation before GSTAT. Contact us today for a consultation on your GST dispute.