Pre-deposit Percentage in the GST Portal

The GST law provides clear provisions regarding the pre-deposit required for filing an appeal. However, in practice, taxpayers often face challenges due to technical limitations on the GST portal, leading to mismatches between legal requirements and system functionality.

Earlier Situation

As per Section 107(6) of the CGST Act, 2017, a taxpayer is required to make a pre-deposit of 10% of the disputed tax amount before filing an appeal.

On the GST portal:

- The pre-deposit amount was auto-populated at 10%

- The field was not editable

This resulted in practical issues such as:

- Pre-deposit already made through other modes not being considered

- Incorrect classification of demand under different heads

- Inability to reflect the actual eligible pre-deposit

Recent Update (Effective April 6, 2026)

GSTN has now enabled editing of the pre-deposit field while filing Form APL-01.

Impact for Taxpayers

-  Flexibility to enter the correct pre-deposit amount

-  Ability to consider payments already made

- More accurate reflection of the actual liability

Important Note

The Appellate Authority will verify the correctness of:

-The pre-deposit amount

-The mode of payment

Conclusion

This change is a welcome step towards aligning portal functionality and reducing practical difficulties faced by taxpayers while filing appeals.

 Click here to read the detailed advisory.

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