GST Portal Appeal Filing for Waiver Rejection Orders · 16 Jul 2025
CBIC / GST advisory · 16 Jul 2025
Official title
GST Portal is now enabled to file appeal against waiver order (SPL 07).
Official record
Open source pageSummary
Check the official recordWhat changed
The GST Portal now allows taxpayers to file an appeal in Form APL-01 against a Rejection Order in Form SPL-07. Taxpayers must navigate to the My Application section under User Services to select the Appeal to Appellate Authority application type. Taxpayers must select the Waiver Application Rejection Order option within the application form. The GST portal does not provide an option to withdraw these appeal applications. Taxpayers who prefer to restore a previously withdrawn appeal against an original demand order may submit an undertaking in the Orders section of the Waiver Application case folder. Taxpayers must report technical issues to the GST Helpdesk.
What you must do
- File an appeal application in Form APL-01 against an SPL-07 order through the GST portal.
- Submit an undertaking in the Orders section of the Waiver Application case folder to restore a previously withdrawn appeal.
Who is affected
Document text
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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.
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The GST Portal has now been enabled to allow taxpayers to file Appeal applications(APL 01) against SPL 07 (Rejection) Order.
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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
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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.
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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.
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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.
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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
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- advisory
- Published by source
- 16 Jul 2025
- Issuing division
- Team GSTN
- Coverage area
- indirect-tax