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For a first appeal under section 107(6) of the CGST Act, pay all dues you admit in the order—admitted tax, interest, fine, fee and penalty—plus 10% of the remaining disputed tax. If the case goes to the Appellate Tribunal, section 112(8) requires the admitted dues and an additional 20% of that remaining disputed tax, over and above the first-appeal payment. Once the statutory payment for the relevant stage is made, recovery of the balance is deemed stayed. A refund is not automatic: after a favourable order, file a fresh electronic FORM GST RFD-01 with the order and payment references, then follow the RFD-06 sanction and RFD-05 payment process.
The calculation in one view
The law separates what you accept from what you challenge. The amount you accept from the adjudication order is paid in full. The percentage deposit is calculated only on the tax that remains in dispute; interest, fine, fee and penalty do not enter that percentage calculation.
| Stage | What must be paid | Effect after payment | Key timing or evidence |
|---|---|---|---|
| First appeal (section 107(6)) | Admitted tax, interest, fine, fee and penalty in full, plus 10% of the remaining disputed tax | Recovery of the balance is deemed stayed under section 107(7) | Ordinarily file within three months of communication of the order; a further month may be allowed for sufficient cause |
| Appellate Tribunal (section 112(8)) | Admitted dues in full, the section 107(6) amount already paid, and an additional 20% of the remaining disputed tax | Recovery of the balance is deemed stayed until disposal of the Tribunal appeal | Retain the first-appeal payment reference and the Tribunal payment reference for the later refund claim |
These percentages and periods come from the CGST Act as described in CBIC’s published materials. The order and the admissions pleaded in the appeal control the actual rupee amount.
How to calculate the first-appeal deposit
1. Read the order by tax head
Make a schedule from the impugned order rather than using its grand total. Record separately the tax, interest, fine, fee and penalty for each registration, period and tax head covered by the order. The schedule should show the amount you admit and the amount you dispute. This prevents an admitted interest or penalty from being incorrectly included in the 10% base.
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2. Identify the remaining disputed tax
Subtract the tax you admit from the tax demanded. The result is the remaining disputed tax for section 107(6). Only this tax balance is multiplied by 10%. If you dispute all of the tax, the entire tax demand is the percentage base. If you admit all tax but challenge only interest or penalty, there is no remaining disputed tax on which to calculate the 10%; the admitted components still have to be paid in full.
3. Add the admitted components
Add every amount admitted from the order: admitted tax, admitted interest, admitted fine, admitted fee and admitted penalty. An order may contain only some of these categories; include the categories that actually appear and that you accept. Do not net an admitted amount against a disputed amount unless the order and your appeal pleadings clearly support that treatment.
4. Apply the statutory formula
Use this worksheet:
- Admitted-dues component = admitted tax + admitted interest + admitted fine + admitted fee + admitted penalty.
- Percentage component = 10% × (total tax demanded − admitted tax).
- First-appeal pre-deposit = admitted-dues component + percentage component.
Keep the arithmetic and the payment challan together with the appeal file. If the order covers several tax periods, calculate the admitted and disputed figures consistently across all periods before adding them.
Worked example
Assume an order demands ₹1,00,000 tax, ₹12,000 interest and ₹5,000 penalty. You admit ₹20,000 tax, ₹2,000 interest and ₹1,000 penalty, and dispute ₹80,000 tax.
| Item | Calculation | Amount |
|---|---|---|
| Admitted dues | ₹20,000 tax + ₹2,000 interest + ₹1,000 penalty | ₹23,000 |
| Percentage component | 10% × ₹80,000 disputed tax | ₹8,000 |
| First-appeal total | ₹23,000 + ₹8,000 | ₹31,000 |
The example is arithmetic based on the statutory formula. Your amount changes if the order contains an admitted fine or fee, a different tax admission, or multiple tax heads.
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What the first-appeal payment does—and does not—stay
Section 107(7) treats recovery of the balance as stayed once the section 107(6) payment has been made. The stay relates to the balance beyond the admitted dues and the prescribed percentage deposit; it does not erase the admitted liability. Keep proof of the payment and the appeal acknowledgement so that the stay can be demonstrated if a recovery communication is issued.
The stay is statutory, but it is tied to the relevant appeal and the prescribed payment. A mismatch between the order number, registration, tax period or payment reference can make it harder to establish that the required amount was paid for that proceeding.
How the Appellate Tribunal deposit differs
The additional 20%
For a Tribunal appeal under section 112(8), calculate 20% of the same remaining disputed tax identified for the matter and pay it in addition to the section 107(6) amount. The Tribunal-stage amount is therefore cumulative, not a replacement for the first-appeal deposit.
Using the worked example, 20% of ₹80,000 is ₹16,000. The cumulative statutory deposits become ₹31,000 paid for the first appeal plus ₹16,000 for the Tribunal, or ₹47,000. The admitted dues are not paid a second time; the additional 20% is added to the amount already deposited.
Stage-by-stage comparison
| Question | First appeal | Tribunal appeal |
|---|---|---|
| Percentage of disputed tax | 10% | Additional 20% |
| Is it additional to an earlier deposit? | Initial statutory deposit | Yes, paid on top of the section 107(6) amount |
| What is paid in full? | All dues admitted from the order | Admitted dues remain paid; the earlier first-appeal amount is retained |
| Recovery consequence | Balance recovery deemed stayed under section 107(7) | Balance recovery deemed stayed until Tribunal disposal under section 112(8) |
| Evidence to preserve | Order, appeal acknowledgement and payment reference | Those records plus the Tribunal order and additional-payment reference |
Filing deadlines and records to assemble
First-appeal deadline
The ordinary first-appeal period is three months from communication of the order. One further month may be allowed when sufficient cause is shown. Treat the communication date—not merely the date printed on the order—as the date from which to count, and preserve the evidence showing when communication occurred.
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The available data of payment should identify the order, registration, period, tax head, amount admitted, disputed tax used for the percentage, challan or electronic payment reference, and the date of payment. Reconcile the figures in the appeal form with the payment record before submission.
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Tribunal-stage records
For a Tribunal filing, retain the first-appeal order, proof of the section 107(6) payment, the statement of the remaining disputed tax, and proof of the additional 20% payment. The later refund application may require both payment references, so do not rely on a bank statement alone if the portal produces a formal reference.
How to claim a refund after a favourable order
A favourable appellate order creates the basis for a refund claim, but the taxpayer must initiate the electronic process. Claim only the amount the final order allows; the allowed figure may differ from the amount originally deposited or demanded.
- Obtain and read the final order. Confirm the issuing authority, order number, order date, the appeal or proceeding to which it relates, and the amount expressly allowed for refund. If the order is partly favourable, separate the allowed and rejected portions.
- Open a fresh FORM GST RFD-01. Select the category “Refund on account of assessment/provisional assessment/appeal/any other order.” This is a new refund application linked to the favourable order, not an assumption that the earlier appeal payment will be returned automatically.
- Enter the order and payment details. The official form asks for the order type, order number, order date, issuing authority and payment reference number. Use the references for the section 107(6) and, where applicable, section 112(8) payments.
- Upload the supporting record. Attach the appellate order, the original order against which the appeal was filed and documents supporting the amount claimed. Where the matter involved an earlier refund rejection, include the relevant original FORM GST RFD-06 and the connected records requested by the form.
- Submit and track the application. Save the ARN and the submitted form. Respond promptly if the proper officer seeks clarification or additional evidence; an incomplete record can delay examination of the amount allowed.
- Receive the statutory orders. The proper officer sanctions the eligible amount in FORM GST RFD-06 and issues the payment order in FORM GST RFD-05. Check that the sanctioned amount matches the favourable order and that any rejected portion is identified.
- Address electronic-credit-ledger debits. If the original payment or claim involved a debit from the electronic credit ledger, the officer follows the applicable re-credit procedure for any amount that remains rejected. Keep the ledger entry and the re-credit communication with the refund file.
CBIC Circular No. 111/30/2019-GST states that a registered person should file a fresh refund application under the category “Refund on account of assessment/provisional assessment/appeal/any other order” claiming the amount allowed in appeal or by another forum. The circular also directs applicants to provide order details and upload the appellate order, the original RFD-06 refund-rejection order where relevant, and related documents.
Rule 89 evidence and the ₹2 lakh threshold
Rule 89 of the GST Refund Rules requires the application and supporting evidence, including the order reference or the payment reference for amounts paid under section 107(6) or section 112(8). For a claim above ₹2 lakh, the rule generally calls for Annex 2 of RFD-01: a certificate from a chartered accountant or cost accountant confirming that the incidence of tax has not been passed on, subject to the statutory exceptions stated in the rule.
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“Above ₹2 lakh” applies to the claim threshold described in the rule, not to the total turnover or the original demand. Check whether an exception applies before obtaining the certificate, and ensure that the certificate covers the claim actually filed. A certificate that refers to a different order, amount or registration can create a verification issue.
Interest on a refundable appeal deposit
Interest under section 115
Section 115 provides interest at the section 56 rate when an amount paid under section 107(6) or section 112(8) must be refunded because of an Appellate Authority or Tribunal order. The period runs from the date of payment until the date of refund. Preserve the payment date for each deposit so the period can be calculated separately where payments occurred on different dates.
Separate 60-day rule for a final-order refund
The Act separately addresses a refund arising from a final appellate, Tribunal or court order. If it is not paid within 60 days of the refund application, interest may apply at a notified rate not exceeding 9%. The applicable rate and current rules should be verified when filing; the reviewed CBIC materials do not establish one universal rate for every case.
No guaranteed universal processing deadline
Published CBIC materials do not establish one guaranteed processing deadline for every appeal-related RFD-01 claim. Processing can depend on document completeness, the wording of the order, electronic-credit-ledger re-credit mechanics and the portal workflow in force when the claim is examined.
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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchCommon calculation and filing mistakes
Using tax, interest and penalty as the 10% base
The percentage base is disputed tax only. Adding disputed interest or penalty inflates the statutory deposit. Put the tax calculation in one column and the other admitted categories in a separate admitted-dues column.
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Paying 20% instead of an additional 20%
At the Tribunal stage, the 20% is additional to the first-appeal payment. Recalculate the cumulative amount and retain proof of both payments.
Ignoring an admitted fine or fee
The admitted component is broader than tax. If the order contains a fine or fee that you accept, include it in the full admitted-dues payment even though it is excluded from the percentage base.
Filing the wrong refund category
Select the RFD-01 category for assessment, provisional assessment, appeal or any other order. A different category may not connect the claim to the appellate result.
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The officer may need the original order, payment references and the earlier RFD-06 where a prior refund rejection is involved. Submit a coherent chain of documents rather than the favourable order alone.
Claiming the original demand instead of the allowed amount
Use the amount the final order allows for refund. A partly favourable order does not support a claim for the entire pre-deposit or demand.
Losing the payment trail
Keep challans, electronic-payment references, appeal acknowledgements, ARN, orders, ledger entries and correspondence in a single file. Match each payment to the registration and order before filing RFD-01.
When professional representation can help
The Act permits appearance through authorised representatives, including advocates, chartered accountants, cost accountants, company secretaries, eligible retired tax officers, GST practitioners and certain employees or relatives. Verify the person’s current eligibility and authorisation before signing a vakalatnama or authorisation.
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Professional help is particularly useful when an order contains multiple tax heads or periods, the admissions are difficult to allocate, the claim involves electronic-credit-ledger re-credit, or a higher appeal is pending. A representative can also reconcile the order, payment references and refund amount, but the taxpayer should still retain the underlying records.
Quick Recap
Practical checklist
- Mark the date the order was communicated and calculate the first-appeal period.
- List tax, interest, fine, fee and penalty separately for every period and tax head.
- Record admitted and disputed tax amounts and calculate 10% only on the remaining disputed tax.
- Pay all admitted dues and preserve the section 107(6) reference.
- If proceeding to the Tribunal, calculate and pay the additional 20% and preserve its reference.
- Use the correct appeal forum and retain the acknowledgement and order copies.
- After a favourable result, identify the exact amount allowed for refund.
- File a fresh RFD-01 in the assessment/provisional assessment/appeal/any other order category.
- Enter the order details and payment references exactly as issued.
- Upload the appellate order, original order and any relevant RFD-06 or ledger records.
- Check whether the claim exceeds ₹2 lakh and whether Annex 2 certification or a statutory exception applies.
- Track RFD-06 and RFD-05, and follow any applicable electronic-credit-ledger re-credit process.
- Preserve payment dates to support any section 115 interest calculation.
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