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11.04.2026: GSTN issued Advisory reagarding Portal Update enabling editable pre-deposit in appeal Filing (Form APL-01)

GSTN Advisory

The GSTN has issued dated 10.04.2026, has introduced a significant functional update on the GST portal by making the pre-deposit percentage editable while filing appeals in Form APL-01, effective from April 6, 2026. Earlier, the portal auto-populated a mandatory 10% pre-deposit in line with Section 107(6) of the CGST Act, 2017, and did not allow any modification. This created practical difficulties for taxpayers, particularly in cases where the pre-deposit had already been made through alternative modes or where the demand amount was inaccurately reflected under specific heads.

With the new update, taxpayers now have the flexibility to modify the pre-deposit amount based on the actual requirements of their case while filing the appeal. This ensures better alignment with factual payment positions and reduces procedural hurdles. However, the responsibility of verifying the correctness of the pre-deposit amount and its mode of payment continues to rest with the appellate authority during the course of adjudication. This change enhances ease of compliance and addresses long-standing concerns faced by taxpayers in the appellate process under GST.

Source: GSTN 

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