The GSTN has enabled the editing of the pre-deposit field while filing appeals from April 6, 2026. This change aims to ease the hardship caused by the earlier system, where a 10% pre-deposit was auto-populated and non-editable for filing appeals under Section 107 of the GST Act, 2017.
Taxpayers can now modify the pre-deposit percentage based on the specifics of their case and make the payment accordingly. However, the Appellate Authority will subsequently verify the accuracy of the amount and the mode of payment during the appeal proceedings.