Two problems that stopped taxpayers from filing GST appeals on the portal have now been fixed.
1. The pre-deposit field is now editable (from 6 April 2026)
When you file an appeal in FORM GST APL-01, the portal fills in a pre-deposit of 10%, as required by Section 107(6) of the CGST Act. Earlier this figure could not be changed, which caused trouble when:
- the pre-deposit had already been paid another way, or
- the demand was shown under the wrong tax head.
From 6 April 2026 the pre-deposit field is editable. You can change the percentage to suit your case and pay the correct amount when you submit. The appellate authority checks that the pre-deposit amount and how you paid it are correct when it hears the appeal.
2. Appeals against orders showing "NIL" demand
The problem: some taxpayers paid tax, interest or penalty when they received the show cause notice, without accepting the liability. The officer then issued an order treating that payment as settling the demand, so the order showed NIL. The portal blocked the appeal with an error like "Disputed amount cannot be more than demand amount itself."
GSTN's clarification: paying at the show-cause-notice stage without admitting liability does not mean you accept the demand. You keep your right to appeal under Section 107.
First workaround (April 2026): ask the adjudicating authority for a rectification order showing the correct demand, using the option on the portal, then file the appeal within the time limit.
Now fixed (September 2026): the portal check has been removed. You can file APL-01 against orders showing NIL or zero demand where payment was made before the order.
What you should do
- Check the pre-deposit carefully and change it only if you have a valid reason, such as an earlier payment.
- Keep proof of every payment made at the show-cause-notice stage.
- Watch the appeal deadline. Filing within the prescribed time matters more than anything else.
- If the portal still blocks you, raise a ticket on the GST helpdesk.
