GSTN Advisory, Dated 14-05-2025<\/p>\n
Section 128A\u2019s waiver scheme wipes interest, late-fee & penalty only if no appeal is pending<\/strong> against the demand order. Therefore, getting the portal to show \u201cAppeal Withdrawn\u201d<\/strong> is the first gate you must clear.<\/p>\n The waiver-application module reads the live status. If it does not find \u201cAppeal Withdrawn,\u201d<\/strong> the system will stall or reject your Form WS-01. In other words: no flag, no waiver.<\/strong><\/p>\n Log in<\/strong> \u2192 Services \u25b8 User Services \u25b8 My Applications \u25b8 Appeals<\/em>.<\/p>\n<\/li>\n Open<\/strong> the relevant appeal and click \u201cWithdraw Appeal (APL-01W)\u201d<\/strong>.<\/p>\n<\/li>\n Confirm<\/strong> details, e-verify and submit.<\/p>\n<\/li>\n Check status<\/strong>:<\/p>\n If it instantly shows \u201cAppeal Withdrawn,\u201d<\/strong> you\u2019re done.<\/p>\n<\/li>\n If it shows \u201cPending for Withdrawal Approval,\u201d<\/strong> follow up with the Appellate Authority until they approve.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n Take a full-screen screenshot<\/strong> of the case-folder page once the status reads \u201cAppeal Withdrawn.\u201d<\/strong><\/p>\n<\/li>\n<\/ol>\n Upload that screenshot in the Attachments<\/em> section of Form WS-01 (or while editing an already-filed waiver application). Without the image, the portal will not let you complete the filing.<\/p>\n Make the portal show \u201cAppeal Withdrawn,\u201d<\/strong> grab the screenshot, attach it to Form WS-01, and you\u2019re on track to claim the Section 128A waiver before 30 June 2025<\/strong>. A simple status flag now stands between you and substantial relief\u2014don\u2019t leave it to chance.<\/p>\n","protected":false},"excerpt":{"rendered":" GSTN Advisory, Dated 14-05-2025 1. Background Section 128A\u2019s waiver scheme wipes interest,…<\/p>\n","protected":false},"author":8,"featured_media":3890,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,62,189],"tags":[],"class_list":["post-3875","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-statutory-scope"],"yoast_head":"\n2. Two Possible Paths to \u201cAppeal Withdrawn\u201d<\/h2>\n
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\n When you file Form APL-01W<\/strong><\/th>\n How the GST portal reacts<\/strong><\/th>\n Who has to approve<\/strong><\/th>\n<\/tr>\n<\/thead>\n\n \n Before<\/strong> the Appellate Authority issues the final acknowledgment (Form APL-02)<\/td>\n Status flips automatically from \u201cAppeal Submitted\u201d \u2192 \u201cAppeal Withdrawn\u201d<\/strong><\/td>\n No one \u2013 instant update<\/td>\n<\/tr>\n \n After<\/strong> Form APL-02 is already issued<\/td>\n Status stays \u201cPending for Withdrawal Approval\u201d until the Appellate Authority clicks Approve<\/strong>; only then does it change to \u201cAppeal Withdrawn\u201d<\/strong><\/td>\n Appellate Authority<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n 3. Why the Status Flag Is So Critical<\/h2>\n
4. Step-by-Step \u2014 Withdrawing Your Appeal<\/h2>\n
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5. Documentary Proof Now Mandatory<\/h2>\n
6. Pro Tips to Avoid Last-Minute Glitches<\/h2>\n
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\n Tip<\/strong><\/th>\n Why it matters<\/strong><\/th>\n<\/tr>\n<\/thead>\n\n \n File early<\/strong><\/td>\n Manual approvals can take days\u2014don\u2019t wait till the 30 June 2025 deadline.<\/td>\n<\/tr>\n \n Keep the e-receipt<\/strong><\/td>\n The system auto-emails an ARN for APL-01W; store it with your screenshot.<\/td>\n<\/tr>\n \n Monitor dashboard<\/strong><\/td>\n Refresh the Appeals dashboard; sometimes the status refreshes only after re-login.<\/td>\n<\/tr>\n \n Escalate politely<\/strong><\/td>\n If approval stalls, write to the jurisdictional appellate office quoting your ARN.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n 7. Conclusion<\/h2>\n<\/div>\n<\/div>\n<\/div>\n