Pre-Deposit Calculator
Calculate mandatory pre-deposit amount under Section 112(8) of CGST Act
Enter the tax amounts from the order. Leave fields blank if not applicable.
Cap: ₹20 Cr
Cap: ₹20 Cr
Cap: ₹40 Cr
No cap
Enter only the amounts you admit/accept, not the full disputed amounts.
Tax Component
10% of disputed tax amount per tax type
Penalty & Interest
Admitted amounts only (not 100%)
Statutory Caps
- • CGST: ₹20 crore maximum
- • SGST: ₹20 crore maximum
- • IGST: ₹40 crore maximum
- • Cess: No cap
Section 112(8): No appeal shall be filed under sub-section (1), unless the appellant has paid-
(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and
(b) a sum equal to ten per cent. of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of section 107, arising from the said order, subject to a maximum of twenty crore rupees, in relation to which the appeal has been filed.
Proviso: Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty, in addition to the amount payable under the proviso to sub-section (6) of section 107 has been paid by the appellant.
Before Filing Appeal
Pre-deposit must be made before filing the appeal
Payment Mode
Use GST portal for electronic payment
Proof Required
Attach payment receipt with appeal documents
Refund on Success
Pre-deposit refunded if appeal succeeds
Penalty-Only Cases
Pre-deposit requirement is 10% of penalty amount as per Section 112(8) read with Section 107(6)(b) of CGST Act, subject to Central Government notification. Consult legal counsel for exact requirements.
Stay Applications
Stay applications require strong legal grounds demonstrating prima facie case, balance of convenience, and irreparable injury. Not automatically granted. Pre-deposit requirement continues unless stay is specifically granted.
Section 112(8)(b) - CGST Act 2017:
"ten per cent. of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of section 107, subject to a maximum of twenty crore rupees for the amount related to the tax payable under any of the provision of this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, and forty crore rupees for the amount related to the integrated tax payable under the Integrated Goods and Services Tax Act:"
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