Now You Can File GST Appeal Against Waiver Rejection Orders (SPL-07) of GST Amnesty Scheme
The GST portal has introduced a new feature that allows taxpayers to file an appeal against rejection of waiver applications. If you had applied for a waiver of interest, late fees, or penalty under SPL-01 or SPL-02, this is important for you.
What’s New?
If your waiver application was rejected, you must have received an order called SPL-07. Now, the GST portal allows you to file an appeal (APL-01) against this SPL-07 order.
How to File an Appeal Against SPL-07
Follow these simple steps:
- Login to GST Portal
Go to: Services → User Services → My Application - Start a New Application
- Choose “Appeal to Appellate Authority” as Application Type
- Click on “New Application”
- Fill the Form
- Under Order Type, select “Waiver Application Rejection Order”
- Fill in all required details
- Submit the application to file your appeal
Important Points to Keep in Mind
- Be Careful While Filing:
You cannot withdraw this type of appeal once it is filed. So double-check all details before submitting.
- Restoring Earlier Appeals:
If you don’t want to appeal against SPL-07 and instead want to restore your original appeal (which you had withdrawn while applying for waiver), you can do so.
➤ Just go to the “Orders” section in the Waiver Application folder and file an Undertaking.
- Having Trouble?
If you face any technical issue, you can raise a support ticket at:
https://selfservice.gstsystem.in
In Summary:
| Situation | What to Do |
| Waiver Rejected (SPL-07) | File Appeal using APL-01 |
| Don’t Want to Appeal | File Undertaking to restore original appeal |
| Need Help | Contact GST Helpdesk |
This new update ensures that taxpayers have a way to challenge rejection orders under the waiver scheme. Make sure to act within the time limit and keep a copy of all documents for your records.