How to Withdraw GST Appeals for Section 128A Waiver Eligibility

GST Appeal Withdrawal Under Section 128A: A Plain Talk for Taxpayers

Let’s not sugarcoat it — if you’re looking to benefit from the GST waiver scheme under Section 128A, you’ve got to first deal with any appeals you’ve filed. It’s not just a technical step; it’s a non-negotiable condition. So here’s a no-fluff, real-world breakdown of what to do.

First Off: What’s the Scene With Appeals?

Case 1: You File the Withdrawal Before Final Acknowledgment (APL-02)

If you're lucky enough to file the appeal withdrawal (APL-01W) before the authority drops the final acknowledgment (APL-02), you’re golden. The system does the job for you — no red tape, no approvals. The status just flips to "Appeal withdrawn." Done and dusted.

Case 2: You File It After APL-02 Is Issued

Now, if you file after APL-02 is issued, you’re in for a wait. Your withdrawal request has to get a green light from the appellate authority. Only after that, the portal will reflect "Appeal withdrawn." Until then — it’s as good as pending.

Why You Should Even Care About This

Under the Section 128A waiver, even a single pending appeal can mess up your application. It doesn’t matter if you filed for withdrawal — unless the system says it’s withdrawn, you’re not eligible. Simple as that.

What You’ll Need for Your Waiver Form

You’ll have to fill in:

GST SPL-01 for notices/statements
GST SPL-02 for orders

And you’ll need to upload a screenshot of your appeal page that clearly shows “Appeal withdrawn.”

Also, as per Rule 164 of CGST, you have to show proof that all appeals/writs are closed. No backdoors here.

Older Appeals? Different Story

If your appeal was filed before March 21, 2023, there may be no online withdrawal option. In this case:

Write to the appellate officer
They’ll coordinate with the State Nodal Officer
GSTN will handle the backend update

It’s old-school, but it works.

Still Waiting on Approval? Here’s What You Can Do

GSTN says you can still go ahead and upload the screenshot of your withdrawal request — even if it hasn’t been approved yet. That way, your waiver application stays on track.

Mark These Dates in Bold

Pay the tax by: March 31, 2025
File for waiver by: June 30, 2025

Don’t play the waiting game, especially if you’re in the second scenario. Get your paperwork moving.

Final Words

Appeal withdrawal is a make-or-break step. Get it done right, get it done early, and you’ll save yourself the trouble. Talk to your tax guy, check the portal, and don’t wait till the last week. This isn’t one of those things you want to rush.