GST Portal has been updated to enable taxpayers to file appeals (Form APL-01) against “Waiver Application Rejection Orders” (SPL-07). This development, announced on July 16, 2025, provides a formal mechanism for taxpayers whose applications for waiver (filed in Forms SPL-01/SPL-02) have been denied by jurisdictional authorities. To file such an appeal, taxpayers must navigate to “Services → User Services → My Applications,” select “Appeal to Appellate Authority” as the application type, and then choose “Waiver Application Rejection Order” under the Order Type in the application form. It is advised that taxpayers exercise caution, as the portal does not currently offer an option to withdraw appeals filed under the waiver scheme. For those who previously withdrew an appeal against an original demand order to file a waiver application, the portal now provides an option to restore the original appeal by filing an undertaking within the “Waiver Application” case folder under the “Orders” section. Taxpayers encountering difficulties are directed to the GST Helpdesk.
Goods and Services Tax
Government of India, States and Union Territories
GST Portal is now enabled to file appeal against waiver order (SPL 07).
Jul 16th, 2025
1. Taxpayers who have filed waiver applications in Forms SPL 01/SPL 02 are receiving orders from the jurisdictional authorities:
Acceptance Order in SPL 05 or
Rejection Order in SPL-07.
2. The GST Portal has now been enabled to allow taxpayers to file Appeal applications(APL 01) against SPL 07 (Rejection) Order.
3. Please use the Navigation below to file Appeal Application against SPL-07 orders:
- Go to: Services → User Services → My Application
- Select Application Type as: “Appeal to Appellate Authority”
- Click on New Application
4. In the application form, under Order Type, select: “Waiver Application Rejection Order” and enter all the relevant details. After entering the details, Please proceed with filing of appeal.
5. It may be noted that the option to withdraw appeal applications filed under the waiver scheme is not available on the GST portal. Taxpayers are therefore advised to exercise due caution while filing such appeals.
6. Also, if any taxpayer does not want to file appeal against “waiver application rejection order” but want to restore the appeal application (filed against original demand order) which was withdrawn for filing waiver application can do so by filing undertaking. The option for filing of undertaking is available under “Orders” section in “Waiver Application” case folder.
7. In case of any difficulty or technical issue, taxpayers shall raise a ticket on the GST Helpdesk at: https://selfservice.gstsystem.in
Thanks,
Team GSTN
