GSTN Advisory, GST (Portal / Appeal Filing / Pre-Deposit), dated 10th April 2026

GSTN has announced an important update to the appeal filing functionality on the GST portal, effective 06 April 2026, addressing a longstanding difficulty faced by taxpayers in relation to the pre-deposit field in Form APL-01. Previously, while filing an appeal, the pre-deposit percentage was auto-populated at 10% in accordance with Section 107(6) of the CGST Act, 2017 and was non-editable causing 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 resolve this, GSTN has made the pre-deposit field editable at the time of filing the appeal, enabling taxpayers to modify the pre-deposit percentage as applicable to their specific case, calculate the correct amount, and make payment accordingly while submitting the appeal. The appellate authority will thereafter verify the correctness of the pre-deposit amount and the mode of payment during adjudication of the appeal.