GST UPDATEZ ON 18-07-2025 by R.SRIVATSAN, IRS, NACIN, CHENNAI
The Goods and Services Tax Network (GSTN) has issued an important update dated 16.07.2025, for those registered taxpayers who applied for the GST Amnesty Scheme under Section 128A and their application was rejected. Through this advisory GSTN said that now the GST portal is enabled with the functionality for filing an appeal against the GST Amnesty Scheme order issued in SPL-07 form.
Under Section 128A of the CGST Act, the GST Amnesty Scheme was introduced to provide relief to taxpayers by allowing waiver of interest and penalties for non-compliance under specified conditions. Taxpayers seeking this relief had to file an application in Forms SPL-01 or SPL-02, depending on the nature of the default. Upon review, jurisdictional officers could issue:
Acceptance Order (SPL-05) – indicating approval of amnesty and waiver of dues.
Rejection Order (SPL-07) – indicating that the amnesty application has been denied.
Until now, no provision existed for taxpayers to challenge SPL-07 rejection orders online. This means that if a GST registered taxpayer has applied for GST Amnesty Scheme and got an order in SPL-07 form then the application is rejected i.e. the taxpayer can’t use the Amnesty Scheme to get full waiver of penalty and interest.
Present Advisory issued to handle this situation.
The GSTN has now enabled online appeal filing against SPL-07 (i.e. Waiver Application Rejection Orders), and request the authorities to reconsider their GST Amnesty Scheme application under Section 128A.
The Advisory reads as under:
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.
The GST Portal has now been enabled to allow taxpayers to file Appeal applications (APL 01) against SPL 07 (Rejection) Order.
The appeal can be filed by Navigation belowagainst SPL-07 orders:
Go to:
Services → User Services → My Application. Select Application Type as “Appeal to Appellate Authority”. Click on New Application
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.
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.”
Also, if any taxpayer does not want to file an appeal against “waiver application rejection order” but wants to restore the appeal application (filed against original demand order) which was withdrawn for filing a waiver application can do so by filing undertaking.
The option for filing of undertaking is available under the “Orders” section in the “Waiver Application” case folder.”
Well…..
The GSTN advisory dated July 16, 2025, enables taxpayers to file online appeals (APL-01) against SPL-07 rejection orders for GST Amnesty Scheme applications under Section 128A on the GST portal. Taxpayers can also restore withdrawn appeals against original demand orders by filing an undertaking, but withdrawing waiver scheme appeals is not allowed, requiring careful filing.
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