Legal Tools

Disclaimer: Under Section 107(6), a pre-deposit of 10% of the remaining disputed tax or ITC (in addition to any admitted tax) is required for maintaining a first appeal. Under Section 112(8), a further 10% of the remaining disputed amount is required for a second appeal before GSTAT — bringing the total pre-deposit across both stages to 20%. These figures are indicative only. Do not rely solely on this calculation. Verify the applicable amount against the relevant order and the provisions of the CGST Act before making payment. Caps, conditions, and judicial interpretations may affect the amount payable.

Disclaimer: The limitation periods shown are based on Sections 107 and 112 of the CGST Act, 2017. Limitation is counted from the date of actual receipt of the order, which may differ from the date of the order itself. For Section 112 (second appeal) only — where the order was received between 1 July 2017 and 31 March 2026, the amnesty period is excluded from the limitation count, resulting in an effective last date of 30 June 2026; this extended deadline does not apply to Section 107 first appeals. This calculator does not account for public holidays, other exclusions under the Limitation Act, 1963, Supreme Court orders on limitation, or any other ground of condonation. Do not rely solely on this tool. Always verify against the actual order and applicable law before filing.