Quick Summary
The Goods and Services Tax Network (GSTN) has enabled the GST portal to accept Appeal applications (Form APL-01) against waiver rejection orders (Form SPL-07) issued by jurisdictional authorities. Taxpayers who had earlier applied for waiver of late fees or penalties using Form SPL-01 or SPL-02 and subsequently received rejection orders in Form SPL-07, can now challenge these decisions by filing appeals online. Official copy of the Advisory is as follows Taxpayers who have filed waiver appl
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FAQ :
The GST portal is now accepting appeal applications (Form APL-01) against rejection orders (Form SPL-07) for waiver applications.
Taxpayers who previously applied for waiver of late fees or penalties using Form SPL-01 or SPL-02 and received a rejection order in Form SPL-07 can file an appeal.
Navigate to Services > User Services > My Application, select 'Appeal to Appellate Authority' as the Application Type, choose 'Waiver Application Rejection Order' under Order Type, and fill in the required details.
No, the option to withdraw appeal applications filed under the waiver scheme is not available on the GST portal.
If you wish to restore an appeal application (filed against an original demand order) that was withdrawn to file a waiver application, you can do so by filing an undertaking. This option is available under the 'Orders' section in the 'Waiver Application' case folder.
For any difficulties or technical issues, taxpayers should raise a ticket on the GST Helpdesk at https://selfservice.gstsystem.in.
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