Pre-Deposit Percentage in the GST Portal Explained

Did you know that a frozen pre-deposit field on the GST portal was silently blocking taxpayers from filing valid appeals? One of the long-standing irritating problems that business contesting GST demand orders had to solve was that even when a partial payment was already made by other means, the pre-deposit amount on Form APL-01 was fixed at 10% and could not be changed.

The outcomes of this rigorous system were inaccurate calculations, payment delays, and delayed appeals. Fortunately, this was overturned with a significant update on April 6, 2026. This is all that Indian taxpayers should know about the pre-deposit percentage in the GST portal.

What Was Wrong With the Earlier GST Pre-Deposit System

Before the April 2026 update, taxpayers filing an appeal against a GST demand order encountered a rigid system that caused several practical difficulties.

Key Issues Faced by Taxpayers

• The pre-deposit field in Form APL-01 was fixed and non-editable, locked at exactly 10% of the disputed tax.
• Taxpayers who had already paid a portion of the tax via DRC-03 or other modes could not adjust the amount shown in the appeal form.
• The system often calculated the pre-deposit incorrectly, with no way to correct the figure before submission.
• This created a risk of paying twice; the taxpayer paid more than the necessary amount as per the law.
• There were discrepancies between the payment and the amount shown in the portal, thereby causing delays or the refusal of appeals.

April 6, 2026, GST Portal Update on Pre-Deposit

The GST portal update of April 6, 2026, directly addressed the problem by making the pre-deposit percentage field in Form APL-01 editable. This single change resolves 
Most of the practical difficulties that taxpayers were facing.

What Has Changed After the Update

• Now that the pre-deposit amount column is editable, taxpayers can input the real amount paid instead of the number that is automatically computed.
• The pre-deposit can be modified by taxpayers to reflect previous contributions made via DRC-03 or any other acceptable payment method.
• The system no longer overrides the entered amount with a fixed 10% calculation.
• The appellate authority will independently verify the correctness of the pre-deposit during appeal proceedings.

Legal Framework: What the Law Still Requires for Pre-Deposit

The portal update changes how the amount is entered, but the underlying statutory requirement under the CGST Act remains unchanged. Taxpayers must still meet the 
minimum legal threshold before an appeal can be admitted.

Mandatory Pre-Deposit Requirements Under Section 107(6) CGST Act

It is important to note that editability does not reduce the statutory obligation. Before the appeal is approved, the 10% minimum must still be paid in full.

Step-by-Step Guide to Filing a Pre-Deposit on the GST Portal

It does not take a lot of time to file a pre-deposit in the new GST portal ( https://www.gst.gov.in/ ) by following the proper steps.

How to File Your Pre-Deposit in Form APL-01

Step 1: Use your registered login details to log in to the GST portal at the website of gst.gov.in.

Step 2: Click on Services, User Services, and select My Applications.

Step 3: Choose the appeal option of Appellate Authority.

Step 4: Click on Form APL-01 and find the pre-deposit field, which is now editable.

Step 5: Type in the real pre-deposit value that has already been paid or compute the right 10 per cent figure in your situation.

Step 6: Complete the payment or make the necessary pre-deposit on the actual filing process using DRC-03.

Step 7: After all the information is verified, submit the form; the deposit will be checked along the way by the appellate authority.

Important Points to Keep in Mind

• Always retain payment proof for amounts paid via DRC-03 before filing the appeal.
• Before calculating the 10% pre-deposit amount, thoroughly verify the contested tax amount.
• Correct any errors automatically entered in the system by using the editable field to make corrections.
• Form will not be accepted in case the pre-deposit is lower than the required 10%.

Quick Reference: Pre-Deposit Rules Before and After the Update

Aspect	Before April 6, 2026	After April 6, 2026
Pre-deposit field in APL-01	Fixed and non-editable	Editable by the taxpayer
Adjustment for prior payments	Not possible	Allowed with an editable field
Risk of incorrect calculation	High, no correction possible	Low, the taxpayer can rectify
Statutory 10% requirement	Mandatory	Still mandatory
Payment modes	DRC-03 or during filing	DRC-03 or during filing
Verification	Portal auto-calculation only	Appellate authority verifies

Conclusion

The April 6, 2026, update, making the pre-deposit percentage field editable in Form APL-01, is a welcome relief for Indian taxpayers navigating GST appeal proceedings. It removes a long-standing technical barrier and allows businesses to accurately reflect prior payments without risking duplicate payments or appeal rejections. The statutory 10% requirement remains intact, but the process is now far more flexible and accurate.

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Frequently Asked Questions (FAQs)

1. What is the pre-deposit requirement for GST?
Before submitting the initial appeal, taxpayers are required by GST to pay 10% of the contested tax amount. An extra 20% of the contested tax is needed for the second appeal.

2. What is the interest rate on pre-deposit under GST?
No interest is payable on the pre-deposit amount itself, but interest may apply on the disputed tax if the final order is against the taxpayer.

3. What is the 1% GST deposit rule?
The 1% rule applies to certain taxpayers required to pay 1% of turnover as cash liability under Rule 86B, and is not directly related to appeal pre-deposit provisions.

4. Is 20% tax to be paid before the appeal?
Yes, taxpayers will be required to submit an extra 20 per cent of the disputed tax amount, on top of the 10 per cent required, to file an appeal with the GST Appellate Tribunal.

5. What is the pre-GST rate?
Pre-GST rates are the rates that were in place prior to the introduction of the Goods and Services Tax (GST) in 2017. These were the rates of VAT, excise duty, and service tax, and they were different depending on the nature of products and services.