Pre-deposit Percentage Field Editability in GST Portal · 10 Apr 2026
CBIC / GST advisory · 10 Apr 2026
Official title
Pre-deposit Percentage in the GST Portal
Official record
Open source pageSummary
Check the official recordWhat changed
The Goods and Services Tax Network makes the pre-deposit percentage field editable in Form APL-01 on the GST portal. Taxpayers now modify the pre-deposit percentage during the appeal filing process. This change addresses issues where the system incorrectly auto-populated the value or prevented adjustments for prior payments. Taxpayers calculate and pay the required amount based on their specific case. The appellate authority verifies the payment amount and the payment mode during the appeal adjudication. This update applies to all taxpayers who file appeals under Section 107(6) of the CGST Act, 2017.
What you must do
- Modify the pre-deposit percentage in the GST portal when filing an appeal.
Key dates
- Effective from
- 06 Apr 2026
- Effective date of the change
- 06 Apr 2026
Document text
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
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- advisory
- Published by source
- 10 Apr 2026
- Issuing division
- GSTN
- Effective date
- 06 Apr 2026
- Coverage area
- indirect-tax