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Editable Pre-Deposit in APL-01 : GST Appeal Update

Pre-deposit

Editable Pre-Deposit in APL-01 : GST Appeal Update

The GST Advisory has been issued for Editable Pre-Deposit in APL-01 on 10-04-2026.Earlier, while filing an appeal in APL-01, the GST portal automatically fixed the pre-deposit at 10% (as per Section 107(6)) and you could not change it.

This created problems in cases like:

  • You had already paid the amount earlier (e.g., through DRC-03), or
  • The demand shown in the order was incorrect, or
  • The pre-deposit was calculated wrongly by the system

Now from 6th April 2026, Now, GSTN has made the pre-deposit field editable. which means

  • You can manually enter the correct pre-deposit amount
  • You can adjust it based on payments already made
  • You can correct system errors in demand calculation

This flexibility is not final approval.The Appellate Authority will verify that

  • Whether the correct % is paid
  • Whether payment is valid and proper.

https://www.gst.gov.in/newsandupdates/read/656

GST Advisory on Editable Pre deposit Field

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