GSTN advises taxpayers to file applications under waiver scheme as both Forms GST SPL 01 and GST SPL 02 are available on the portal; On eligibility regarding such cases where appeal applications (APL 01) is filed before March 21, 2023 (and not disposed of) as “withdrawal option is not available in GST portal” GSTN informs such taxpayers to submit their request for withdrawal of appeal applications to the concerned Appellate Authority; The Appellate authority will forward such requests to GSTN through State Nodal officer for withdrawal of such appeal applications from backend; Earlier GSTN had released step-by-step process to apply for GST Amnesty Scheme waiver of interest and penalty: GSTN Advisory
