Update on Pre-deposit Percentage in GST Appeals

Previously, when filing an appeal using Form APL-01 on the GST portal, the system automatically set the pre-deposit percentage to 10% as per Section 107(6) of the CGST Act, 2017. This field was uneditable, which created difficulties for taxpayers. These issues arose particularly when the required pre-deposit had already been made through other methods or when there were inaccuracies in the demand amount reflected under the relevant head.

To resolve these challenges, GSTN has implemented a change, making the pre-deposit field editable when an appeal is being filed. This functionality became active from April 6th, 2026.

Now, taxpayers have the flexibility to adjust the pre-deposit percentage according to their specific case. This allows them to accurately calculate and pay the necessary amount while submitting their appeal. The appellate authority will subsequently review and confirm the accuracy of the pre-deposit amount and the payment method during the appeal's adjudication process.

Original Link: https://services.gst.gov.in/services/advisoryandreleases/read/656