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Section 115 of the CGST Act, 2017

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GST›CGST Act, 2017›Chapter XVIII, Appeals and Revision

At a glance

Entitlement and conditions

115Where an appellate or Tribunal order requires refund of a payment under section 107(6) or section 112(8), interest at the section 56 rate runs from payment until refund.

Procedure, powers and definitions

115The law does not settle which section 56 rate applies or whether the conditions attached to either rate also apply.

An appellant’s payment made for admission of an appeal attracts the statutory interest rule when an Appellate Authority or Tribunal order requires its refund. Interest runs from the payment date to the refund date. The section borrows the rate specified under section 56 but does not identify which rate or associated conditions apply where that section provides different routes.^[1]

Quick facts

Section 115, CGST Act, 2017

Interest on refund of amount paid for admission of appeal

Provision
Act	Central Goods and Services Tax Act, 2017
Chapter	XVIII, Appeals and Revision
Section title	Interest on refund of amount paid for admission of appeal
Amendments
Last amendment	1 July 2017: brought the section as enacted into force (none; the source's commencement line)
Amendments	1 footnote in the CBIC text (table)
Related provisions
Rules	Rule 113 of the CGST Rules, 2017
Sections	56, 107, 112, 113
Structure the words "an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of section 112"The amount the appellant paid for the admission of the appeal the words "is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal"The refund required by an order the words "interest at the rate specified under section 56"The rate of interest the words "from the date of payment of the amount till the date of refund of such amount"The period for which interest runs
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]
Questions reviewed	Prashant Prakash, 22 September 2026

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Act as published in the Gazette of India is the legal source.

Section 115, verbatim (show)

* Section 115. Interest on refund of amount paid for admission of appeal.- Where an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal, interest at the rate specified under section 56 shall be payable in respect of such refund from the date of payment of the amount till the date of refund of such amount. *Enforced w.e.f . 1st July, 2017.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Scope and what the matter is about the section as a whole

Questions to answer on the file1 question

What does the matter concern?

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The amount the appellant paid for the admission of the appeal the words "an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of section 112"

Questions to answer on the file4 questions

Has the appellant paid an amount for the admission of his appeal?
Under which provision was that amount paid: sub-section (6) of section 107, sub-section (8) of section 112 or neither of those provisions?
Was the amount paid by the appellant himself?
On what date was the amount paid?

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The refund required by an order the words "is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal"

Questions to answer on the file3 questions

Is the amount required to be refunded to the appellant?
Does the requirement to refund follow from an order?
Which body passed that order: the Appellate Authority, the Appellate Tribunal or neither of them?

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The rate of interest the words "interest at the rate specified under section 56"

Questions to answer on the file2 questions

Has the Government specified a rate of interest under section 56 for the period?
Which rate specified under section 56 does this section borrow: the rate specified under the main limb of section 56 or the rate specified under the proviso to section 56?

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The period for which interest runs the words "from the date of payment of the amount till the date of refund of such amount"

Questions to answer on the file3 questions

On what date was the amount refunded to the appellant?
Does the interest worked out run from the date on which the amount was paid?
Does the interest worked out run till the date on which the amount was refunded?

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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.^[1]

Amendments to section 115 as footnoted in the CBIC text
Note	Change	Instrument	Effective from
	brought the section as enacted into force	none; the source's commencement line	1 July 2017

Provisions connected to Section 115
Provision	Connection	Words that tie them
Section 107	this provision requires Section 107 sub-section (6)	115 "an amount paid by the appellant under sub-section (6) of section 107"
Section 112	this provision requires Section 112 sub-section (8)	115 "or sub-section (8) of section 112"
Section 56	this provision prescribed by Section 56	115 "interest at the rate specified under section 56"
Section 113	Section 113 requires this provision	113(1) "pass such orders thereon as it thinks fit", which is an order that may require the amount to be refunded

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

Unsettled questions

The words of section 115 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

Which rate specified under section 56 this section borrows. Section 56 specifies a rate not exceeding six per cent. in its main limb, for a refund not made within sixty days of an application, and a rate not exceeding nine per cent. in its proviso, where the refund arises from an order that has attained finality. Section 115 says only "at the rate specified under section 56", and does not say which of the two it takes, or whether the conditions attached to each rate travel with it.

See also

Section 56 of the CGST Act, 2017: interest on delayed refunds
Section 107 of the CGST Act, 2017: appeals to Appellate Authority
Section 112 of the CGST Act, 2017: appeals to Appellate Tribunal

References

Central Board of Indirect Taxes and Customs. "Section 115. Interest on refund of amount paid for admission of appeal". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.

External links

CGST Act, 2017, Section 115 on the CBIC tax information portal