In a major relief for taxpayers, the Government has reduced the pre-deposit requirement for filing appeals in penalty-only cases under GST. Pursuant to the GST Council’s 55th Meeting recommendations, the Finance Act, 2025 amended Sections 107(6) and 112(8) of the CGST Act to lower the pre-deposit from 25% to 10% for appeals before the Appellate Authority, and to prescribe an additional 10% for appeals before the Appellate Tribunal. The amendment, effective 1 October 2025, ensures fair access to justice and eases the compliance burden on small taxpayers and individuals.

Customs duty is a form of indirect tax which is imposed in both the situations i.e. import and export of goods and services. The tax which is imposed on the import of goods and services  is known as Import duty and for export of goods and services is known as Export duty.