Summary
CBIC has clarified that an appellant must pay the tax it admits in full, but the mandatory pre-deposit for a GST appeal (Section 107(6) or 112(8)) is 10% of only the disputed tax. Refund of the pre-deposit does not need a specific direction in the appellate order, and it cannot be refused just because the department plans a further appeal, unless the order is stayed. Interest under Section 115 is to be worked out separately for each payment date.
What it means for you
Taxpayers filing GST appeals can compute the pre-deposit correctly and press for quicker refunds after winning.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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