GSTN Advisory, Dated 16-07-2025
The Goods and Services Tax Network (GSTN) has issued an advisory informing taxpayers about newly introduced functionalities on the GST Portal to support the Special Amnesty Scheme. These updates facilitate the filing of appeals against waiver rejection orders and also provide an option to restore previously withdrawn appeals under certain conditions.
1. Filing Appeals Against Rejection Orders in Form SPL-07
Taxpayers who had filed applications for waiver of interest, penalty, or both under the amnesty scheme using Form SPL-01 or Form SPL-02, and whose applications have been rejected through Form SPL-07, can now:
- File an appeal in Form APL-01 on the GST Portal.
- This appeal is to be filed against the rejection order issued by the jurisdictional officer.
Important Note – GSTN has clarified that once an appeal is filed, it cannot be withdrawn, as the Portal does not support a withdrawal functionality. Therefore, taxpayers are advised to exercise due caution before proceeding with the appeal.
2. Alternative Option – Restoration of Withdrawn Appeals
In cases where the taxpayer chooses not to file an appeal against the Form SPL-07 rejection order, the GSTN has enabled an alternative:
- Restore the earlier withdrawn appeal filed against the original demand order.
- This is applicable where the original appeal was withdrawn as a mandatory step before filing the waiver application under the scheme.
3. How to Restore the Withdrawn Appeal
To restore a previously withdrawn appeal:
- Navigate to the ‘Orders’ section under the ‘Waiver Application’ case folder on the GST Portal.
- Submit the required undertaking as per the instructions provided in the advisory.
4. Objective and Significance
These enhancements aim to:
- Provide clarity and procedural support to taxpayers under the amnesty scheme.
- Ensure access to remedial options in cases where waiver applications have been rejected.
- Streamline the appeals and restoration process on the GST Portal.
Taxpayers are encouraged to carefully assess their available options and proceed in accordance with their specific case circumstances.
