GST Appeal Withdrawal Process Simplified: Key Update for Waiver Scheme Applicants

Last updated: 15 January 2025


Quick Summary
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
Daily Limit Reached

You have reached your daily limit of 2 Free News

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited News Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
Buy CCI PRO Now

Already a PRO member? Login here for an ad-free experience.

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.




News posted by

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

Click here to Login and post comments    OR



More »


Popular News





CCI Pro



Company
14 July 2026
Senior Executive/ Manager

H S SHARMA AND CO

Pune

CA Final

View Details
Company
Featured 16 July 2026
CA Inter, CA Intermediate, CA IPCC, CA CPT, CA SemiQualified

Vakilsearch.com

Chennai

CA Inter

View Details
Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details
Company
ARTICLESHIP 16 July 2026
CA Article

Pipara & Co. LLP.

Mumbai

CA Inter

View Details
Company
23 July 2026
Senior Accountant

Felicity Adobe LLP

Bengaluru

CA Inter

View Details
Company
ARTICLESHIP 30 June 2026
Article Assistant or Paid Assistant

VIKAS VERMA & CO

New Delhi

Others

View Details
Company
23 July 2026
Semi qualified CA

Garg Bros & Associate CA

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 23 July 2026
Article

Gianender & Associates

New Delhi

CA Inter

View Details