CBIC Circular No. 259/05/2026-GST Clarifies Pre-Deposit and Refund Rules on GST Appeals vide circular dated 26.20.2026

The circular clarifies that the 10% pre-deposit is calculated on the disputed tax component, while the admitted liability must be paid in full. It also addresses pre-deposit computation after modification of a demand, refund entitlement following favourable orders, interest computation and refunds following remand.