The Goods and Services Tax Network (GSTN) has issued an important advisory about the GST Amnesty Scheme. The most recent advisory is applicable to GST-registered taxpayers.

In its July 16 advisory, GSTN stated "Taxpayers who 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. The GST Portal is now open, allowing taxpayers to file appeal applications (APL 01) against the SPL 07 (Rejection) Order."

Key Highlights

• GSTN enables online appeals (APL‑01) against SPL‑07 rejection orders, giving rejected waiver applicants legal recourse.
• Taxpayers must file appeals cautiously—no withdrawal option—and can restore original appeals post-rejection under Rule 164. 

GST-registered taxpayers can file an Appeal Application against SPL-07 orders:

• Go to Services > User Services > My Application.
• Select the "Appeal to Appellate Authority" application type.
• Click on "New Application."

In the application form, under Order Type, select "Waiver Application Rejection Order" and enter all of the required information. Please proceed with the appeal filing after entering the necessary details.

It should be noted that the GST portal does not provide an option to withdraw appeal applications filed under the waiver scheme. Taxpayers are therefore advised to exercise caution when filing such appeals.

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GSTN also stated that if a taxpayer does not want to file an appeal against a "waiver application rejection order" but wants to restore the appeal application (filed against the original demand order) that was withdrawn for filing a waiver application, he or she can do so by filing an undertaking. The option to file an undertaking is available in the "Orders" section of the "Waiver Application" case folder.