GSTAT Pre-deposit and Court Fee

Finin2min Summary

The official help centre states a further 20% pre-deposit for taxpayer appeals, in addition to the first-appeal pre-deposit, and prescribes portal court-fee mechanics subject to statutory limits.

Professional workflow

1. Identify appealable order, communication date and limitation.
2. Confirm bench, jurisdiction, form and applicant role.
3. Reconcile first-appeal payment and further pre-deposit.
4. Prepare statement of facts, grounds and indexed evidence.
5. File, preserve acknowledgement and cure defects.
6. Track service, cross-objection, hearing, order and further appeal.

Evidence pack

• Impugned order and service proof
• APL-01/APL-03 and first-appeal record
• Pre-deposit and court-fee evidence
• Authorisation/vakalatnama
• Indexed annexures and electronic copies
• Portal acknowledgement, defect and re-filing record