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

GST appeal pre-deposit field made editable to address payment mismatches in Form APL-01 filings. While filing an appeal in Form APL-01 on the GST portal, the pre-deposit percentage was earlier auto-populated at 10% under Section 107(6) of the CGST Act, 2017 and was not editable, creating difficulty where the pre-deposit had already been paid through other means or the demand amount was incorrectly reflected under the relevant head. GSTN has made the pre-deposit field editable from April 6, 2026, so that taxpayers may modify the pre-deposit percentage according to the facts of their case and calculate and pay the required amount while submitting the appeal.