GST Portal Update: Appeal Filing Enabled for Rejected Waiver Applications (SPL-07)
Taxpayers are notified that the GST system has introduced a new functionality allowing appeals to be filed against rejected waiver requests. Below are the key details:
✅ 1. Status of Waiver Applications
Taxpayers who submitted waiver requests using Form SPL-01 or Form SPL-02 are now receiving responses from their GST officers in one of the following forms:
- SPL-05 – Approval of the waiver request
- SPL-07 – Rejection of the waiver request
📄 2. Filing Appeal Against Rejection (SPL-07)
Taxpayers who have received a rejection order (SPL-07) can now submit an appeal through Form APL-01 on the GST portal.
🔍 3. How to Submit the Appeal
To file an appeal, follow these steps:
- Go to: Services → User Services → My Applications
- Under “Application Type”, select: Appeal to Appellate Authority
- Click on: New Application
- In the form:
- Choose Order Type as: Waiver Application Rejection Order
- Provide all required information
- Submit the appeal
⚠️ 4. Important Caution
- Appeals filed under the waiver process cannot be withdrawn on the portal. Taxpayers should verify all details carefully before submitting.
🔄 5. Option to Restore Previous Appeal
If a taxpayer chooses not to file an appeal against the SPL-07 order and instead wishes to revive a previously withdrawn appeal (originally filed against the demand order), they can do so by submitting an undertaking.
- This option is available under:
Orders → Waiver Application → Case Folder
🛠️ 6. Need Help?
For technical support or issues during the process, taxpayers can raise a service request via the Helpdesk:
🌐 https://selfservice.gstsystem.in
Issued by:
Goods and Services Tax Network (GSTN)
Toll-Free Helpdesk: 📞 1800-103-4786
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