GST
How to pay the appeal pre-deposit
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Facts
The pre-deposit is debited from your electronic ledgers while filing APL-01. CBIC has clarified that the electronic credit ledger can be used for the tax portion of the pre-deposit. Since April 2026, the pre-deposit field in APL-01 is editable.
Provisions and law
- Sec 107(6), CGST Act 2017Appeal is admitted only on payment of admitted dues in full and 10 percent of disputed tax, subject to a cap
- GSTN advisory, April 2026Pre-deposit field in APL-01 made editable from 6 April 2026; authority verifies at adjudication
- Sec 49(4), CGST Act 2017Electronic credit ledger can be used to pay output tax
Analysis
Earlier, the APL-01 field defaulted to 10 percent and could not be changed, causing trouble where some payment was already made at the show cause stage. From 6 April 2026 you can adjust it, and the authority checks the amount and mode. Example: you paid Rs 30,000 at the notice stage; that may be adjusted against the Rs 1 lakh pre-deposit with proof. Check the latest circular before using credit.
Conclusion
- Check balances in cash and credit ledgers
- Deposit cash through PMT-06 if needed
- Enter the correct pre-deposit and earlier payments in APL-01
- Keep proof of each payment linked to the order
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