Circular
26 Oct 2026
CBIC
Operative & In Force
259/05/2026-GST — Clarification on various issues pertaining to the amount paid as pre-deposit as per sub-section (6) of section 107 or sub-section (8) of section 112 of the CGST Act
Legal Citation
CBIC Circular No. 259/05/2026-GST, dt. 26-10-2026
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Executive Directive & Regulatory Background
This circular clarifies critical aspects of pre-deposit requirements for filing appeals under Sections 107(6) (Appellate Authority) and 112(8) (Appellate Tribunal) of the CGST Act, aiming to ensure uniformity in interpretation and reduce litigation.
Key Statutory Takeaways & Compliance Mandates
01
Applicability & Compliance Framework
Applicability and Effective Date:
The clarifications apply to all GST appeal proceedings under the specified
Key Procedural Changes & Industry Impact
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Official CBIC PublicationRefer to the Plain Summary & Analysis above for legal details.
Statutory Provisions Interpreted & Cross-Referenced