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 applications in Forms SPL 01/SPL 02 are receiving orders from the jurisdictional authorities:
- Acceptance Order in SPL 05 or
- Rejection Order in SPL-07.
The GST Portal has now been enabled to allow taxpayers to file Appeal applications(APL 01) against SPL 07 (Rejection) Order.
Please use the Navigation below to file Appeal Application against SPL-07 orders:
- Go to: Services → User Services → My Application
- Select Application Type as: "Appeal to Appellate Authority"
- Click on New Application
In the application form, under Order Type, select: "Waiver Application Rejection Order" and enter all the relevant details. After entering the details, Please proceed with filing of appeal.
It may be noted that the option to withdraw appeal applications filed under the waiver scheme is not available on the GST portal. Taxpayers are therefore advised to exercise due caution while filing such appeals.
Also, if any taxpayer does not want to file appeal against "waiver application rejection order" but want to restore the appeal application (filed against original demand order) which was withdrawn for filing waiver application can do so by filing undertaking. The option for filing of undertaking is available under "Orders" section in "Waiver Application" case folder.
In case of any difficulty or technical issue, taxpayers shall raise a ticket on the GST Helpdesk at: https://selfservice.gstsystem.in
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