GST, GSTN Advisory Dated 110/04/2026 – Pre deposit Percentage in the GST Portal 

While filing an appeal in Form APL-01 on the GST portal, the pre-deposit percentage is auto-populated as 10% in accordance with Section 107(6) of the CGST Act, and was previously non-editable. It has now made the pre-deposit field editable at the time of filing the appeal, so as to allows taxpayers to modify the pre-deposit percentage as applicable to their specific case and calculate and pay the required amount accordingly.

(Link: GSTN Advisory Dated 10/04/2026)

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