GSTN Issues Advisory on Appeal Withdrawal Process Under Waiver Scheme

Last updated: 15 May 2025

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The Goods and Services Tax Network (GSTN) has released an advisory detailing the process for taxpayers to withdraw appeals under the Section 128A Waiver Scheme. This guidance is crucial for those seeking to benefit from the scheme, which requires that no appeal remains pending with the Appellate Authority. The advisory clarifies that appeals filed before the final acknowledgment is issued are automatically withdrawn by the system, while those filed afterwards require the Appellate Authority's approval. In both scenarios, the appeal status must be updated to 'Appeal withdrawn' to meet the scheme's requirements.

The Goods and Services Tax Network (GSTN) has issued an important advisory clarifying the process for withdrawal of appeals in connection with the Waiver Scheme under Section 128A of the CGST Act. This update aims to help taxpayers ensure seamless compliance while availing benefits under the scheme, Official copy of the advisory is as follows Advisory on Appeal withdrawal with respect to Waiver scheme In the GST system, when Withdrawal application (APL 01W) for appeal is filed before issuan

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FAQ :

The advisory clarifies the process for withdrawing appeals in connection with the Waiver Scheme under Section 128A of the CGST Act, helping taxpayers comply and avail scheme benefits.

If a withdrawal application (APL 01W) is filed before the Appellate Authority issues the final acknowledgment (APL 02), the system automatically withdraws the appeal application (APL 01).

Approval from the Appellate Authority is required if the withdrawal application is filed after the final acknowledgment has been issued.

The Waiver Scheme mandates that any appeal against the relevant demand order should not be pending with the Appellate Authority.

In all cases, the status of the Appeal application must be changed to 'Appeal Withdrawn' to fulfil the scheme's requirement.

Taxpayers need to upload a screenshot of the appeal case folder showing the status as 'Appeal withdrawn' when filing or having already filed a waiver application.

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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.

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