The Goods and Services Tax Network (GSTN) has updated the process for taxpayers applying under the waiver scheme. While the withdrawal option for appeal applications (APL 01) filed before the First Appellate Authority is available on the GST portal, a new procedure is in place for those filed before March 21, 2023. For these older applications, taxpayers must submit a withdrawal request to their concerned Appellate Authority, who will then liaise with GSTN for backend processing.
1. Taxpayer's attention is invited to the advisory on the above subject issued by GSTN on 29.12.2024. Click here for the link to the said advisory.
2. It is to inform that both Forms GST SPL 01 and GST SPL 02 are available in the GST portaland the taxpayers are advised to file applications under waiver scheme.
3. One of the eligible conditions for filing application under waiver scheme is to withdraw the appeal applications filed against the demand order/notice/statement for which waiver app
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FAQ :
The GSTN has clarified the process for withdrawing appeal applications when applying under the waiver scheme, especially for applications filed before March 21, 2023.
Both Forms GST SPL 01 and GST SPL 02 are available on the GST portal for taxpayers to file their applications under the waiver scheme.
The withdrawal option for appeal applications (APL 01) filed before the First Appellate Authority is already available on the GST portal.
For appeal applications (APL 01) filed before March 21, 2023, taxpayers need to submit their withdrawal request to the concerned Appellate Authority. This authority will then forward the request to GSTN for backend withdrawal.
If you encounter any difficulties, you can report them by raising a ticket under the category 'Issues related to Waiver Scheme' at https://selfservice.gstsystem.in.