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:

1. Login to GST Por­tal
   Go to: Ser­vices → User Ser­vices → My Application
2. Start a New Application
   1. Choose “Appeal to Appel­late Author­i­ty” as Appli­ca­tion Type
   1. Click on “New Appli­ca­tion”
3. Fill the Form
   1. Under Order Type, select “Waiv­er Appli­ca­tion Rejec­tion Order”
   1. Fill in all required details
   1. 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.