Quick Summary
The Goods and Services Tax Network (GSTN) has introduced a key update on the GST portal, allowing the pre-deposit percentage to be edited while filing appeals in Form APL-01. The change has been made effective from April 6, 2026, aiming to resolve long-standing practical challenges faced by taxpayer
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FAQ :
The GST portal now allows taxpayers to edit the pre-deposit percentage when filing appeals in Form APL-01.
The update became effective from April 6, 2026.
Previously, the pre-deposit percentage was auto-populated at 10% as per Section 107(6) of the CGST Act, 2017, and could not be edited.
Taxpayers faced difficulties when the pre-deposit had already been paid through other methods or when the demand amount was reflected incorrectly.
Taxpayers can now modify the pre-deposit percentage to match their specific circumstances, such as prior payments or incorrect demand reflections, before submitting their appeal.
The appellate authority will verify the correctness of the pre-deposit amount and the payment method during the adjudication of the appeal.
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