GST Portal enabled to file appeal against rejection of waiver of GST interest/penalty
GSTB has informed that GST Portal is now enabled to file appeal against waiver order (SPL 07).
Application for waiver of interest or penalty or both under Section 128A(1)(a) in case of notice or statement is to be made in SPL-01. Application for waiver of interest or penalty or both under Section 128(1)(b) & Section 128A(1)(c) in case of demand order is to be made on SPL-02.
Taxpayers who have filed waiver applications in Forms SPL 01/SPL 02 are receiving orders from the jurisdictional authorities for acceptance or rejection of their waiver applications under section 128 of CGST Act 2017. Acceptance Order is issued in Form SPL 05 and the rejection Order is being issued in Form SPL-07.
The GST Portal has now been enabled to allow taxpayers to file Appeal applications (APL 01) against SPL 07 (Rejection) Order.
The following steps are required for navigation to file Appeal Application against SPL-07 orders:
1. Go to: Services → User Services → My Application
2. Select Application Type as: “Appeal to Appellate Authority”
3. 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 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application rejection order” but want to restore the appeal application (filed against original demand order) which was withdrawn for filing waiver application can do so by filing undertaking.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.
In case of any difficulty or technical issue, taxpayers shall raise a ticket on the GST Helpdesk at: https://selfservice.gstsystem.in
Empanelment to act as ICAI exam observers for January 2027 CA Examination. Last date to apply is 20.11.2026 Empanelment of…
No arrest under GST- Major decision taken in 57th Meeting of the GST Council on 8th October 2026 PRESS RELEASE…
A subsequent Apex Court ruling on the substantive issue cannot retrospectively make an act done in compliance of a binding…
Interest payment on mobilisation advance to NHAI not liable for deduction of tax at source u/s 194A - ITAT Interest…
Typographical error in turnover declared in ITR was not as a mistake apparent from the record u/s 154 when AO…
Ground taken by assessee that he was not aware of the order cannot be brushed aside so lightly in absence…