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If a GST appeal pre-deposit paid under section 107(6) or section 112(8) of the Central Goods and Services Tax Act, 2017 becomes refundable because an Appellate Authority or Appellate Tribunal orders a refund, section 115 provides interest at the rate specified under section 56. The interest period runs from the date you paid the qualifying amount until the date it is refunded.
The usual claim channel is electronic FORM GST RFD-01 on the GST common portal, with the appellate order, payment evidence and any other documents required for the refund category. A different filing detail applies when an earlier refund claim was rejected in FORM GST RFD-06: CBIC Circular No. 111/30/2019-GST directs taxpayers in that situation to submit a fresh RFD-01 under the appeal or other-order category. The exact rate, portal screens and documents must be checked against the law and system instructions applicable to your dates.
What a GST appeal pre-deposit refund is
A pre-deposit is an amount that a taxpayer pays to use the statutory appeal route against a demand. The two provisions relevant to this article are:
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- Section 112(8): the pre-deposit connected with an appeal to the Appellate Tribunal.
These deposits are different from an ordinary voluntary tax payment, a payment made during an investigation, or a refund of an excess balance in the electronic cash ledger. Section 115 deals specifically with a qualifying amount paid under section 107(6) or section 112(8) when that amount has to be refunded as a consequence of an order of the Appellate Authority or Appellate Tribunal.
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| Question | What to establish | Why it matters |
|---|---|---|
| Which provision was used? | Section 107(6) or section 112(8) | Section 115 identifies these statutory appeal deposits for its special interest rule. |
| What happened to the appeal? | An order of the Appellate Authority or Appellate Tribunal requires the amount to be refunded | The refund must be consequent to the relevant appellate order. |
| When was the amount paid? | The actual payment date, supported by portal or banking records | Section 115 measures interest from payment, not from the date of a later refund application. |
| When was it refunded? | The date the refund was actually issued | The statutory period runs through the refund date. |
Do not assume that every amount paid while an appeal is pending is a section 107(6) or section 112(8) pre-deposit. The payment reference, appeal record and order should show the statutory basis.
First-appeal pre-deposit under section 107(6)
When the disputed demand is challenged before the Appellate Authority, the payment made to satisfy the section 107(6) requirement can fall within section 115 if a later appellate order requires that deposit to be returned. Keep the appeal number, order details and payment reference together so the officer can connect the deposit to the refund event.
Second-appeal pre-deposit under section 112(8)
A deposit made for an appeal to the Appellate Tribunal under section 112(8) is treated separately from a first-appeal deposit, but section 115 covers the specified amount in the same way when the Tribunal order results in a refund. Use the Tribunal order and the payment record for this claim rather than relying only on the original adjudication order.
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The operative appellate order is central evidence. It should be possible to identify the authority that issued it, its number and date, the appeal to which it relates, and the portion that requires or permits return of the pre-deposit. If the order is stayed, modified or superseded, establish which order governs before filing.
How interest under section 115 differs from the general section 56 rule
Section 115 uses a specific start date for a qualifying appeal pre-deposit: the date on which the amount was paid. The rate is the rate specified under section 56. This is not the same timing test as the general delayed-refund rule in section 56.
| Feature | Section 115 appeal pre-deposit situation | General section 56 refund framework |
|---|---|---|
| Trigger | A specified amount paid under section 107(6) or section 112(8) must be refunded consequent to an Appellate Authority or Appellate Tribunal order. | A refund is delayed under the circumstances addressed by section 56. |
| Interest start point | Payment of the qualifying pre-deposit. | Generally linked to delay after 60 days from receipt of a refund application, subject to the statutory wording and proviso. |
| Rate reference | The rate specified under section 56. | The rate notified or otherwise specified under section 56. |
| Practical risk | Using the application date as the start date can understate the section 115 period. | Applying the section 115 payment-to-refund period to an unrelated refund can be incorrect. |
The section 56 proviso addresses qualifying refunds arising from orders that have attained finality. That proviso should not be used to replace section 115’s express payment-to-refund rule for a qualifying appeal pre-deposit. Conversely, a taxpayer should not describe every refund following an appeal as a section 115 pre-deposit refund without proving the statutory payment and the order consequence.
Do not quote an outdated percentage
The applicable percentage is not a permanently fixed figure for every date and case. Section 115 points to the rate specified under section 56, and the rate in force for the relevant period must be checked against the current notification and consolidated law. An older FAQ, bare Act edition or tax article may display a rate that does not apply to the taxpayer’s claim period. Record the notification, effective date and rate used in the calculation submitted with the claim.
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Choose the correct claim path
Before completing RFD-01, classify the facts. The same portal form can be used for different refund bases, but the order details and supporting evidence differ.
| Your situation | Primary route | Key evidence |
|---|---|---|
| A section 107(6) or 112(8) deposit must be returned after an appellate order | Electronic RFD-01 with the applicable refund category and the appellate order | Deposit payment reference, appeal order, demand or challenged order, and documents requested by the portal or proper officer |
| An earlier refund claim was rejected in RFD-06 and a later appeal or other forum allows the refund | Fresh RFD-01 under the category Refund on account of assessment/provisional assessment/appeal/any other order | Favorable order, earlier RFD-06, challenged order and related records |
| An amount debited from the electronic credit ledger remains unre-credited while the appeal is pending | Include the unre-credited amount in the fresh claim where the circular’s scenario applies | Ledger history, original claim and documents linking the debit to the dispute |
| The payment is not identifiable as a section 107(6) or 112(8) pre-deposit | Do not assume section 115 applies; identify the correct refund provision first | Payment description, order, return or ledger records and professional advice where necessary |
Documents and facts to assemble before filing
The CBIC Refund Rules guidance describes electronic filing of FORM GST RFD-01, either directly through the common portal or through a facilitation centre notified by the Commissioner. It also requires applicable documentary evidence. The exact list varies with the refund basis and the current system configuration.
Core document checklist
- Appellate order: the order number, date, issuing authority and the paragraphs that lead to refund.
- Proof of payment: the reference number and date for the section 107(6) or section 112(8) amount. Keep the challan, electronic liability register entry, cash ledger or other portal record that proves the payment.
- Appeal and challenged-order records: the appeal number, original demand or assessment order, and any rectification, review, stay or modification that affects the amount.
- Earlier refund records: FORM GST RFD-01, acknowledgement or reference details and FORM GST RFD-06 if a previous claim was rejected.
- Ledger evidence: electronic credit ledger extracts when a disputed debit was not re-credited.
- Applicant identity and bank details: use the GST registration and bank account details that the portal and refund rules require for the applicant.
- Calculation sheet: show the principal deposit, payment date, refund date, applicable section 56 rate and the resulting interest separately.
Make a date ledger
Create a one-line record for every deposit instead of combining several payments into one unexplained figure. At minimum, record the GSTIN, appeal number, statutory section, payment reference, payment date, amount, order number, order date, amount ordered to be returned, refund application date and actual refund date. If the refund is partial, identify which part of the deposit was returned and which part remains adjusted or disputed.
How to file a GST refund claim through RFD-01
The portal labels and validation rules can change. Use this sequence as a control checklist and follow the current instructions displayed in the common portal.
- Confirm the legal basis. Match the payment to section 107(6) or section 112(8), and confirm that the appellate order makes the amount refundable. If the payment belongs to another category, stop and select the correct refund basis.
- Collect the current form requirements. Check the documents and declarations requested for the applicable refund category. Scan the order, payment proof, RFD-06 and ledger records in readable form, with consistent file names and dates.
- Open FORM GST RFD-01. File electronically on the GST common portal, or use a facilitation centre notified by the Commissioner where that route is available.
- Select the refund category. For the earlier-rejection scenario covered by Circular No. 111/30/2019-GST, select Refund on account of assessment/provisional assessment/appeal/any other order. For a straightforward pre-deposit return, use the current category that the portal provides for the applicable order-based refund; do not force the claim into an unrelated category.
- Enter the order particulars. Provide the order type, order number, date and issuing authority. Ensure the details exactly match the uploaded order and the appeal record.
- Enter the payment and refund amounts. Separate the principal pre-deposit from any interest claimed under section 115. For multiple payments, map each amount to its own payment reference and date.
- Upload supporting evidence. Attach the favorable appellate order, payment proof, the challenged order and any prior RFD-06 or related documents required for the case. Include a concise statement explaining the legal connection between the deposit and the refund order.
- Submit and preserve the acknowledgement. Save the portal reference or acknowledgement, the submitted form and every uploaded attachment. The submission record fixes the application date for any issue in which the general section 56 timing rule becomes relevant.
- Monitor processing. Check the registered contact details and portal account for requests, deficiency communications or a refund order. Respond within the time shown in the communication and keep proof of the response.
- Reconcile the outcome. Compare the refund order and payment order with the principal and interest claimed. Confirm the credited amount and investigate any difference instead of treating a partial credit as full settlement.
The proper officer processes the application and issues the relevant refund order and payment order for the amount allowed. The form submission does not remove the need to prove the statutory pre-deposit, the appellate consequence and the dates used for interest.
Special procedure after an RFD-06 rejection
Circular No. 111/30/2019-GST, dated 3 October 2019, addresses a specific problem: the original refund claim was rejected in FORM GST RFD-06, but a later appeal or other forum allows the refund. In that situation, the circular says to file a fresh FORM GST RFD-01 rather than treating the old rejected claim as automatically revived.
Information the fresh application should contain
- The order type, number and date of the favorable order.
- The name or designation of the authority that issued it.
- The reference to the earlier RFD-06 rejection and the refund claim it decided.
- The challenged assessment, adjudication or other order, together with the grounds on which the later order allows the refund.
- The payment and ledger records needed to quantify the amount.
Upload the favorable order, the refund rejection order or other challenged order, and related documents. Explain the procedural history in the statement accompanying the claim so that the officer can see why a fresh application is being filed.
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Un-recredited electronic credit ledger amount
Where an amount debited from the electronic credit ledger remains unre-credited while the appeal is pending, the circular says the taxpayer need not debit that amount again for the fresh claim. Preserve the ledger trail and identify the original debit. This instruction belongs to the circular’s previously rejected-refund scenario; it should not be generalized to every refund application or used to bypass a current portal validation rule.
What happens after the fresh filing
The proper officer processes the fresh application and issues the relevant refund order and payment order for the amount allowed. Keep the earlier rejection, the later favorable order and the fresh application together in the tax file. If the officer allows only part of the claim, reconcile the permitted principal and any interest separately and obtain the reason for the balance.
Calculating and documenting the interest period
Section 115’s practical advantage is the clear starting point: payment of the qualifying pre-deposit. The ending point is the date on which the amount is refunded. Build the calculation around those two dates rather than around the date of the appeal order or the date on which RFD-01 was filed.
Calculation worksheet
| Field | Entry to record |
|---|---|
| Deposit reference | Portal, challan or ledger reference for the payment |
| Statutory basis | Section 107(6) or section 112(8) |
| Principal amount | The qualifying amount paid and the amount ordered to be refunded |
| Interest start date | Date of payment |
| Interest end date | Date the amount is refunded |
| Rate | Current rate specified under section 56 for the applicable period, with notification and effective date |
| Adjustments | Any partial refund, set-off, earlier credit or amount still under dispute |
| Result | Principal and interest shown as separate totals |
For several deposits, calculate each line separately and then add the results. A single blended date can overstate one payment’s period and understate another’s. If the applicable rate changes during the period, ask a qualified indirect-tax professional to apply the legally correct rate segments instead of inserting one unverified percentage.
Illustrative timeline
Assume, purely as an example, that a taxpayer paid a qualifying deposit on 15 January 2024, received an appellate order requiring its return on 30 September 2025, filed RFD-01 on 20 October 2025 and received the refund on 18 November 2025. The section 115 interest period is measured from 15 January 2024 through 18 November 2025. The order date and application date explain the procedural history, but they do not replace the statutory start and end points for this qualifying deposit. The actual interest amount still depends on the notified section 56 rate and the legally applicable day-count method.
Common mistakes and how to correct them
Starting interest at the RFD-01 date
Problem: The calculation begins when the refund application is submitted.
Correction: For a section 115 pre-deposit, use the payment date as the starting point and retain the payment record. The 60-day concept in section 56 belongs to the general delayed-refund framework and should not replace section 115’s express rule.
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Using a stale rate
Problem: A percentage copied from an old FAQ, guide or spreadsheet is used without checking its effective period.
Correction: Verify the current section 56 notification and the consolidated law applicable to the claim dates. Show the source and effective date in the calculation sheet.
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Choosing the wrong refund category
Problem: A taxpayer files an order-based refund under a generic excess-payment category, or uses the earlier category after an RFD-06 rejection.
Correction: For the circular’s scenario, use the fresh-application category Refund on account of assessment/provisional assessment/appeal/any other order. For other cases, follow the category currently displayed for the actual legal basis.
Uploading only the favorable order
Problem: The appellate order is attached, but the officer cannot verify the payment, the original demand or the earlier rejection.
Correction: Upload the payment reference, challenged order, appeal record, RFD-06 where relevant and ledger evidence. Make the links between the documents explicit in the statement.
Debiting the electronic credit ledger twice
Problem: The taxpayer debits an amount again even though the original debit remains unre-credited during the appeal.
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Correction: In the specific previously rejected-refund situation covered by Circular No. 111/30/2019-GST, document the original debit and follow the circular’s instruction that another debit is not required.
Assuming every appeal payment qualifies
Problem: Any payment made during litigation is labelled a section 115 pre-deposit.
Correction: Prove both elements: payment under section 107(6) or section 112(8), and a refund consequence from the Appellate Authority or Appellate Tribunal order.
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Problem: The claim uses an original order even though a later stay, modification or partial adjustment changes the refundable amount.
Correction: Identify the order currently governing the payment, explain the adjustment and calculate interest only on the amount and period legally refundable.
What to do if the claim is questioned or rejected
- Read the deficiency, query or rejection reason line by line and identify whether it concerns eligibility, documents, amount, dates or the refund category.
- Reconcile the disputed figure to the payment record, appeal order and ledger. Many apparent amount disputes are date or reference mismatches.
- If the original claim was rejected in RFD-06 but a later forum has allowed the refund, use the fresh RFD-01 route described in Circular No. 111/30/2019-GST and include both orders.
- Submit a written explanation with a document index, rather than uploading duplicate files without an explanation.
- For a claim involving several appeals, rate changes, partial refunds, disputed ledger debits or an order whose effect is unclear, obtain advice from a qualified GST practitioner or chartered accountant experienced in indirect tax.
Do not treat a portal acknowledgement as proof that the legal conditions have been accepted. Acceptance, processing and the amount ultimately paid depend on the proper officer’s examination and the law applicable to the case.
Current-law and version checks
Several official materials relevant to this subject are not the same age. Circular No. 111/30/2019-GST is dated 3 October 2019. The CBIC FAQ that explains interest on pre-deposit refunds is identified as a second edition and is an older publication. The Act view used for section 115 is presented as a bill-era text view, while the CBIC homepage displayed a notice concerning the 2025 Second Amendment Rules when checked.
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Before submitting a claim, verify all of the following against current official material:
- The consolidated text of sections 56, 107(6), 112(8) and 115 in force for the relevant dates.
- The section 56 interest rate notification and its effective period.
- The current RFD-01 category, document limits, declarations and portal workflow.
- Any amendment, circular, notification, stay or court order affecting the appeal or refund.
- The jurisdiction and GST registration details under which the claim must be processed.
Older explanatory material remains useful for understanding the concept, but it should not be treated as a substitute for the current notified rate or portal instructions.
A practical decision checklist
- Is the payment expressly identifiable as a section 107(6) or section 112(8) pre-deposit?
- Does an Appellate Authority or Appellate Tribunal order make that amount refundable?
- Do the payment date and refund date have reliable documentary proof?
- Have you separated principal from section 115 interest?
- Have you checked the current section 56 rate instead of copying an old percentage?
- Was an earlier claim rejected in RFD-06? If so, is this a fresh RFD-01 under the appeal or other-order category?
- Does an electronic credit ledger debit remain unre-credited, and have you documented it without creating a duplicate debit?
- Are the order number, date, authority, appeal number and amount consistent across the form and attachments?
- Have you saved the acknowledgement, uploaded documents and later refund order?
If the answers are yes, the file is positioned for a properly documented RFD-01 claim. The final entitlement and amount remain subject to the current law, the notified rate and the proper officer’s determination for the particular facts.
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