Legal Tools

Disclaimer: Pre-deposit under Section 107(6)(b) and Section 112(8)(b) is computed at 10% of the disputed tax or ITC amount, subject to a maximum of Rs 20 crore per Act per stage. The cap applies separately to each Act at each stage. For Section 112, the "pre-deposit already paid" figure shown is what you enter — this calculator does not verify or adjust for any partial relief granted at the first appeal stage; you should enter only the amount actually paid and retained (i.e. not already refunded or adjusted). Penalty or interest does not form part of the pre-deposit calculation for a tax demand. For penalty-only orders: no pre-deposit was required for appeals filed before 1 October 2025; a 10% pre-deposit on the penalty amount is required for appeals filed on or after 1 October 2025 (Finance Act, 2025). For interest / fee only orders: no pre-deposit is required. Do not rely solely on this calculation. Always verify against the applicable provisions and the relevant order before making payment.

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.

Disclaimer: This generator produces a draft pre-filled APL-05 for reference and internal use. It does not constitute a filed appeal and carries no legal effect until submitted through the official GSTAT portal or in the prescribed manner. Always verify the generated document against the official FORM GST APL-05 and applicable rules before use. This tool does not provide legal advice.