GST Portal Update: Pre-Deposit Amount Now Editable in Appeals

The Goods and Services Tax Network (GSTN) announced an update regarding the pre-deposit percentage on its official GST portal on April 10, 2026.

Previously, when a taxpayer filed an appeal in Form APL-01 on the GST portal, the system automatically filled in the pre-deposit amount as 10% of the disputed tax, as required under Section 107(6) of the CGST Act, 2017. This amount was non-editable.

As a result, taxpayers faced difficulties in situations where the required pre-deposit had already been paid through an alternative mode or where the demand was incorrectly reflected under a particular tax head, leading to mismatches and procedural complications.

To resolve these issues, GSTN has made a significant update. Starting April 6, 2026, the pre-deposit field will be editable. This will help taxpayers to modify their pre-deposit payment based on their specific case and then calculate and pay the correct amount while filing the appeal.

After the appeal is filed, the appellate authority will review and verify the pre-deposit payment, ensuring that the correct amount has been paid with the appropriate payment method.