The GSTN has introduced two important updates in April 2026 that directly impact taxpayers while filing appeals and returns on the GST portal. These changes aim to improve flexibility, accuracy, and user control in compliance processes.

In this blog, we break down both updates and what they mean for you.

🔹 1. Editable Pre-Deposit in GST Appeals (Form APL-01)

Background

As per Section 107(6) of the CGST Act, 2017, taxpayers filing an appeal are required to make a pre-deposit of 10% of the disputed tax amount.

Earlier, while filing appeals in Form APL-01, the GST portal:

• Automatically populated the pre-deposit as 10%
• Did not allow editing of this value

Issues Faced by Taxpayers

This restriction created practical challenges such as:

• Pre-deposit already paid through other modes
• Incorrect demand amount reflected in the system
• Difficulty in adjusting payments under the correct tax head

What’s New (Effective April 6, 2026)

GSTN has now made the pre-deposit field editable while filing appeals.

Key Benefits

• Flexibility to modify pre-deposit amount
• Ability to align with actual payment made
• Reduces errors during appeal filing
• Better control over financial compliance

Important Note

The appellate authority will verify:

• Correctness of the pre-deposit amount
• Mode of payment

So, ensure accuracy while editing the value.

🔹 2. Advisory on Interest Re-Computation in GSTR-3B

Issue Identified

GSTN identified that for the February 2026 tax period, the system:

• Incorrectly calculated interest
• Auto-populated wrong values in March 2026 GSTR-3B (Table 5.1)

 Impact on Taxpayers

• Overpayment or underpayment of interest
• Confusion due to reliance on system-generated values
• Risk of incorrect return filing

GSTN Advisory

GSTN has released an official advisory guiding taxpayers on:

• How to recalculate the correct interest
• Steps to manually correct values
• Proper method to report accurate data in GSTR-3B

🔗 Official Advisory PDF

For detailed step-by-step guidance, refer to the official document:

Download GST Interest Re-Computation Advisory

 What You Should Do

• Do not rely blindly on auto-populated interest
• Recalculate interest manually as per advisory
• Update correct values before filing GSTR-3B

 Key Takeaways

• Pre-deposit in appeals is now editable
• Interest auto-calculation for Feb 2026 may be incorrect
• Manual verification is now essential
• Always cross-check portal data before submission

🧾 Conclusion

These updates from GSTN reflect a move towards greater flexibility and transparency in the GST system.

While the editable pre-deposit simplifies the appeal process, the interest re-computation advisory highlights the importance of careful validation of system-generated data.

Taxpayers and professionals should stay updated and ensure accurate compliance to avoid penalties and discrepancies.

🚀 Need Help with GST Compliance?

Managing GST filings, reconciliation, and error detection can be complex. Tools like CAdesk can help automate processes, reduce errors, and ensure seamless compliance.

👉 Get in touch with us today to simplify your GST workflow!