Taxpayers who had applied for waiver of interest, late fee, or penalty under Forms SPL-01/SPL-02 and received Rejection Orders in SPL-07, can now file Appeals (APL-01) on the GST portal.
🔹 Key Highlights:
• Appeals against SPL-07 (Rejection Orders) are now enabled on the GST portal.
• Navigation Path:
• Go to Services → User Services → My Application
• Choose Application Type: “Appeal to Appellate Authority”
• Click on New Application
• Under Order Type, select: “Waiver Application Rejection Order”
⚠️ Important Advisory:
• Appeals filed under the waiver scheme CANNOT be withdrawn on the portal — exercise due caution before proceeding.
• If you do not wish to appeal SPL-07, but want to restore your earlier appeal (withdrawn for filing waiver), you can do so by submitting an Undertaking:
• Go to the “Orders” section in the “Waiver Application” case folder to submit it.
For any technical issues, raise a ticket at:
🔗 GST Helpdesk
Issued by Team GSTN on July 16, 2025
