GSTN Allows Editable Pre-Deposit Percentage in Form APL-01 Appeals

The Goods and Services Tax Network (GSTN) has introduced a key change to its portal, easing the appeal process for taxpayers. Until now, when filing an appeal in Form APL-01, the system automatically fixed the pre-deposit percentage at 10% under Section 107(6)of the CGST Act, 2017.

This non-editable field often created hurdles, especially when taxpayers had already deposited the required amount through other means or when demand amounts were incorrectly reflected.

When a taxpayer declares a lower pre‑deposit amount on the GST portal than what was actually paid through other means (such as Form GST DRC‑03), the GST system does not automatically map the excess payment to the corresponding Demand ID. As a result, the portal prompts the taxpayer to pay the apparent shortfall, and the appeal may be considered as deficient until the discrepancy is corrected.

Effective April 6, 2026, the GST portal now allows taxpayers to edit the pre-deposit percentage field while submitting appeals. This flexibility ensures that appellants can adjust the deposit according to their specific case and pay the correct amount.

The appellate authority will continue to verify the accuracy of the deposit and payment method during adjudication, maintaining safeguards against misuse.

GSTN

GSTN stands for Goods and Services Tax Network. It’s the government-owned technology backbone that runs India’s entire GST system, including the online portal where taxpayers register, file returns, and manage appeals.

GSTN operates the official online platform used by businesses and tax authorities for all GST-related activities, including registration, return filing, payment, and appeals. It maintains the central database for all GST transactions across India, ensuring transparency and compliance.

Both the Central and State Governments use GSTN’s data to monitor tax collection and detect fraud.

Form APL‑01

Form APL‑01 is the first‑level appeal form that taxpayers file when they disagree with an order or decision made by a GST officer — for example, a demand for tax, penalty, or interest.

It’s submitted through the GST portal, and it formally starts the appeal process before the Appellate Authority.

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