MM TAX CLUB

The GSTN has recently rolled out a much-awaited update for taxpayers who had applied for waiver of interest, late fee, or penalties through Forms SPL-01 or SPL-02.

Many taxpayers have already started receiving their waiver order outcomes:

 SPL-05 – Approval/Acceptance Order
SPL-07 – Rejection Order

Key Update: You can now file an Appeal (APL-01) against a Rejection Order (SPL-07) directly on the GST Portal.

How to File Appeal Against SPL-07 Order

If your waiver request was rejected and you wish to challenge it, follow these steps:

1️⃣ Login to GST Portal
2️⃣ Go to: Services → User Services → My Application
3️⃣ Select Application Type: “Appeal to Appellate Authority”
4️⃣ Click on: New Application
5️⃣ In the form, under Order Type, select:
    ➡️ “Waiver Application Rejection Order”
6️⃣ Enter all the required details and proceed to file your appeal.

 Important Notes:

•  No Option to Withdraw Appeal: Once you file an appeal under the waiver scheme, it cannot be withdrawn on the portal. Please ensure accuracy and clarity before submitting.

•  Want to Reopen Your Original Appeal Instead?
  If you do not wish to appeal against SPL-07 but want to restore your original appeal (withdrawn while applying for waiver), you can do so by filing an Undertaking.
   This option is available under the “Orders” section in the “Waiver Application” case folder.