1. Taxpayers receiving SPL-07 (Rejection Orders) for waiver applications (SPL-01/02) can now file appeals.
2.Appeal Filing (APL-01) is now live on the GST Portal.
Navigation:
Go to: Services → User Services → My Application
- Select: Application Type → “Appeal to Appellate Authority”
- Click: New Application
- Under Order Type, choose: “Waiver Application Rejection Order”
Note:
- Appeal withdrawal is not allowed once filed under the waiver scheme.
- To restore an earlier appeal (withdrawn for waiver), submit an Undertaking under: Orders → Waiver Application (case folder).
For details: Official GST Advisory