KoGSTN Advisory – Dated 16 July 2025
New Functionalities Enabled on GST Portal for Special Amnesty Scheme
The Goods and Services Tax Network (GSTN) has introduced two new features on the GST Portal in connection with the ongoing special amnesty scheme:
1. Filing Appeals After Rejection of Waiver Applications
Taxpayers whose waiver applications, submitted in Form SPL-01 or Form SPL-02, have been rejected via Form SPL-07 orders can now file an appeal in Form APL-01 on the GST Portal.
⚠️ Please note: Once an appeal is filed, it cannot be withdrawn on the portal. Taxpayers are therefore advised to exercise due caution before proceeding with the appeal.
2. Restoration of Earlier Withdrawn Appeals
Under the amnesty scheme, taxpayers were required to withdraw any pending appeals before submitting a waiver application. Now, in cases where the waiver application is rejected and no appeal has been filed against the SPL-07 order, the taxpayer is allowed to restore the earlier withdrawn appeal.
To do this, the taxpayer must submit an undertaking under the ‘Orders’ tab within the ‘Waiver Application’ case folder on the GST Portal.