GST Portal Enables Appeal Filing for Waiver Order Rejections

Now Live on GST Portal: How to Appeal Against Waiver Rejection Orders (SPL 07)

In a key digital update announced via a GSTN advisory in July 2025, taxpayers can now file online appeals against Rejection Orders (Form SPL 07) issued in response to waiver applications submitted through SPL 01 or SPL 02.

How to Appeal an SPL 07 Waiver Rejection

Step 1: Log In and Access the Application Section

• Visit the GST Portal and sign in with your credentials.
• Navigate to Services → User Services → My Application.

Step 2: Select the Correct Application Type

• In the application type dropdown, choose "Appeal to Appellate Authority".

Step 3: Fill the Appeal Form (APL-01)

• Click "New Application" to initiate the process.

• Under the "Order Type" field, select “Waiver Application Rejection Order”.

• Fill in required details such as:

  • Reference number from the SPL 07 rejection
  • Detailed grounds of appeal (clearly state the facts, law, and reasons for contesting the order)
  • Attach supporting documents: SPL 01/SPL 02, DRC-03 challans, tax payment evidence, relevant correspondence, etc.

• Review all information thoroughly, preview the application, and submit it electronically.

Step 4: Acknowledgment and Status Tracking

• On successful submission, an Acknowledgement Reference Number (ARN) is generated.
• You can track the appeal anytime through: My Applications → Submitted Applications → Track Status

Key Points to Remember

• Final and Binding: Once the APL-01 appeal is submitted against an SPL 07 order, it cannot be withdrawn through the portal. Ensure you have valid grounds and complete documentation before filing.

• Restoring an Earlier Withdrawn Appeal: If you had previously withdrawn an appeal against the original demand to apply for the waiver, and your SPL 07 is rejected, you may restore that earlier appeal instead of filing a fresh one.

  • Navigate to Orders → Waiver Application case folder
  • Use the “File Undertaking” feature to request restoration.

• Filing Deadline: Appeals must be filed within three months of receiving the SPL 07 order, as per Section 107 of the CGST Act.

• Pre-Deposit Requirement: No additional pre-deposit is typically needed if you already paid tax dues while applying for the waiver. However, any shortfall may need to be addressed to comply with Section 107(6).

• Technical Assistance: For any issues faced while filing the appeal, raise a support ticket via the GST Self-Service Portal: https://selfservice.gstsystem.in

At a Glance: Appeal Process Overview

Action	Portal Path	Deadline	Note
File appeal (APL-01)	My Application → Appeal to Appellate Authority	Within 3 months of SPL 07	Cannot be withdrawn once submitted
Restore earlier withdrawn appeal	Orders → Waiver Application folder → File Undertaking	ASAP after SPL 07	Use only if not filing a new appeal
Seek tech support	GST Helpdesk: selfservice.gstsystem.in	As needed

Final Thoughts

This new facility streamlines the appeals process for taxpayers whose waiver requests have been turned down. It offers a structured and transparent online mechanism, but comes with strict timelines and irreversible outcomes. Before filing, ensure all relevant documents and grounds are in place, and consider whether restoring a previously withdrawn appeal may be more appropriate.