Editable Pre-Deposit Percentage for GST Appeals on Portal
Editable Pre-Deposit Percentage for GST Appeals on Portal
While filing an appeal in Form APL-01 on the GST Portal, the pre-deposit percentage was earlier auto-populated at 10% as prescribed under Section 107(6) of the CGST Act, 2017 and the field was not editable.
Due to this limitation, taxpayers faced difficulties in situations where the required pre-deposit had already been paid through other modes or where the demand amount was not correctly reflected under the relevant head.
To resolve these concerns, Goods and Services Tax Network (GSTN) has introduced an update effective 6 April 2026, allowing the pre-deposit field to be edited while filing the appeal.
With this enhancement, taxpayers can now modify the pre-deposit percentage based on their specific case and compute and pay the appropriate amount while submitting the appeal on the portal.
The appellate authority will subsequently verify the correctness of the pre-deposit amount and the mode of payment during the adjudication process.
Also Read: GST ITC Set-Off Rules Changed from January 2026 — A Practical Guide for Taxpayers
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