Please use the Navigation below to file Appeal
Application against 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. GSTN said: “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.”
GSTN further added: “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was withdrawn for filing a waiver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.”
Chartered Accountant Bimal Jain, founder of A2Z
Taxcorp LLP explains: “There can be only two
outcomes of filing an GST Amnesty scheme
application- accepted or rejected. The
acceptance comes in GST SPL-05 form and the
rejection in SPL-07. Now a GST registered
taxpayer has the legal right to file an appeal
against the rejection order (SPL-07) within
three months of receiving the order. Until today
there was no mechanism to file an appeal against
a GST Amnesty scheme rejection order (SPL-07) on
GST Portal. This issue has now been fixed by
GSTN and now an online appeal can be filed
against such rejection orders.”
Chartered Accountant Himank Singla, partner, SBHS & Associates,
says: “In a welcome move for GST taxpayers, especially those
stuck in limbo after their waiver applications were rejected,
the GSTN has now enabled the option to file appeals online
against SPL-07 orders. This update brings much-needed procedural
relief, particularly for small businesses, consultants, and
compliance-focused taxpayers who had no direct remedy so far and
were left staring at demand notices despite having tried the
waiver route in good faith.
The Advisory Dated 16th Jul 2025 says "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", but a Tax payer shall not
get anxious, as A Tax payer can very well restore the ORIGINAL
Appeal, after rejection of Appeal against Amnesty Order. So
right to restore the original appeal as per Rule 164(15)(b)(ii)).
Also the undertaking part at this stage is not required as per
the law. When SPL-07 has been received, the Rule 164(15)(a) does
not give any power to file the declaration (to restore the
original appeal). The Original Appeal has to be restored
AUTOMATICALLY if appeal against SPL-07 has not been filled
within time as per 107. Such Declaration is required only when
Appellate Authority Rejects the appeal against SPL-07 and Tax
payer wants to Restore the ORIGINAL APPEAL (See Rule 164(15)(b)(ii))
How does the GST Amnesty application acceptance or
rejection process work?
SPL-01/SPL-02: At first eligible GST registered
taxpayers had to make payment of pending tax for GST Amnesty
Application by March 31, 2025. The deadline to apply for GST
Amnesty Application using GST SPL-01/02 form was June 30,
2025.
SPL-03: Within three months of filing SPL-01/02 form,
a taxpayer can get a showcause notice in SPL-03 form. This
showcause notice will ask for explanation about why this
taxpayer’s GST Amnesty scheme application should not be
rejected.
SPL-04: The taxpayer has to reply to the SPL-03
notice within one month of receiving SPL-03.
SPL-05: If the GST officer accepts the reply and
explanations of the taxpayer and decides to accept the
taxpayer’s GST Amnesty scheme application then, he/she will
issue an acceptance order in SPL-05 form.
SPL-06: If the taxpayer files an appeal against
SPL-07 order and the appeal is accepted in favour of the
taxpayer then, the order will be issued in SPL-06 form.
SPL-07: If the GST officer rejects the reply filed by
the taxpayer in SPL-04 and thus rejects the taxpayer’s GST
Amnesty scheme application then he/she will issue a
rejection order in SPL-07 form.
SPL-08: It is issued/used as an undertaking to
confirm no further appeal will be filed in cases where the
appellate authority has rejected the waiver application
under Section 128A
Source::The Economic Times ,
dated 16/07/2025.