The GST Network (GSTN) has introduced a system update allowing taxpayers to edit the pre-deposit percentage while filing appeals in Form APL-01 on the GST portal, effective from 6 April 2026. Earlier, the portal auto-populated a mandatory pre-deposit of 10% in line with Section 107(6) of the CGST Act, 2017, and this field was non-editable. This created practical difficulties where taxpayers had already made pre-deposits through other modes or where demand amounts were incorrectly reflected. The new functionality enables taxpayers to modify the pre-deposit percentage based on their specific circumstances and compute and pay the appropriate amount at the time of filing the appeal. However, the appellate authority retains the power to verify the correctness of the pre-deposit amount and the mode of payment during adjudication. The change aims to provide flexibility while maintaining compliance oversight in the appeal process.
Goods and Services Tax
Government of India, States and Union Territories
Pre-deposit Percentage in the GST Portal
Apr 10th, 2026
While filing an appeal in Form APL-01 on the GST portal, the pre-deposit percentage is auto-populated as 10% in accordance with Section 107(6) of the CGST Act, 2017, and was previously non-editable. Due to this restriction, taxpayers faced difficulties in cases where the pre-deposit had already been made through other means or where the demand amount was incorrectly reflected under the appropriate head.
To address these issues, GSTN has now made the pre-deposit field editable at the time of filing the appeal, from April 6th, 2026. This allows taxpayers to modify the pre-deposit percentage as applicable to their specific case and calculate and pay the required amount accordingly while submitting the appeal. The appellate authority will subsequently verify the correctness of the pre-deposit amount and the mode of payment during the adjudication of the appeal.
Thanks,
Team GSTN
https://rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=12765
