Document Date: April 10, 2026
Applicable Act / Rule: Central Goods and Services Tax Act, 2017
Effective Date: April 06, 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 Central Goods and Services Tax Act, 2017. This field was previously non-editable, causing difficulties where pre-deposit had already been made through other means or where demand amounts were incorrectly reflected. To address such issues, GSTN has introduced a system change allowing modification of the pre-deposit field.
GSTN has made the pre-deposit field editable at the time of filing the appeal.
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.
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