The Goods and Services Tax Network (GSTN), on 16 July 2025, issued an important update for GST-registered taxpayers whose applications under the GST Amnesty Scheme (Section 128A) were rejected. As per the advisory, the GST Portal has now enabled online filing of appeals against rejection orders issued in Form SPL-07.
This update provides long-awaited relief to taxpayers who were previously unable to challenge rejection orders digitally.
The GST Amnesty Scheme, introduced under Section 128A of the CGST Act, was designed to grant relief to taxpayers by waiving interest and penalties for specified non-compliances, subject to prescribed conditions.
To avail of the scheme, eligible taxpayers were required to submit waiver applications in:
Form SPL-01 – for specified defaults
Form SPL-02 – for other eligible defaults
Upon examination of these applications, jurisdictional tax authorities issued one of the following orders:
Form SPL-05 (Acceptance Order): Granting waiver of interest and penalties
Form SPL-07 (Rejection Order): Rejecting the waiver application
Earlier, taxpayers receiving a Form SPL-07 rejection order had no option to file an appeal online. With the latest enhancement to the GST Portal:
Appeals against SPL-07 rejection orders can now be filed online
Taxpayers may challenge the rejection using Form APL-01
The appeal will be reviewed by the Appellate Authority
This functionality significantly improves procedural access and ensures due process under the amnesty framework.
If your waiver application submitted through Form SPL-01 or SPL-02 has been rejected, you can now file an appeal in Form APL-01 directly on the GST Portal for reconsideration.
Form APL-01 may be filed only by GST-registered taxpayers who:
Applied under the GST Amnesty Scheme (SPL-01 or SPL-02), and
Received a Rejection Order in Form SPL-07
Taxpayers who believe that the rejection of their amnesty application was incorrect, unjustified, or based on factual or legal errors should consider filing an appeal in Form APL-01.
Step 1: Log in to the GST Portal
Access the official GST Portal and log in using your GSTIN, username, and password.
Step 2: Navigate to the Appeal Section
From the dashboard, follow this path:
Services → User Services → My Applications
Step 3: Initiate a New Appeal
Select Application Type as “Appeal to Appellate Authority”
Click on “New Application”
Step 4: Complete Form APL-01
Fill in the required details carefully:
Order Type: Select “Waiver Application Rejection Order”
SPL-07 Order Number: Enter the rejection order reference number
Date of Order: As mentioned in Form SPL-07
Grounds for Appeal: Clearly explain the reasons for challenging the rejection
Supporting Documents: Upload relevant documents such as calculations, correspondence, payment proofs, or declarations
Step 5: Review and Submit
Verify all details thoroughly, ensure documents are correctly uploaded, and check for errors. Once satisfied, submit the appeal.
Step 6: Acknowledgement and Tracking
Upon successful submission:
An Acknowledgement Reference Number (ARN) will be generated
Track status via My Applications → Submitted Applications → Track Status
If you choose not to appeal the SPL-07 order but had earlier withdrawn an appeal against the original demand to apply under the amnesty scheme, you may now restore the original appeal.
To do this, file an undertaking through the GST Portal using the path:
Orders → Waiver Application → Case Folder → File Undertaking
This allows continuation of the original appeal process where the amnesty route is no longer pursued.
Appeals against SPL-07 rejection orders can now be filed online
Appeals must be filed using Form APL-01
Once submitted, the appeal cannot be withdrawn
Taxpayers may alternatively restore a previously withdrawn appeal by filing an undertaking
Careful evaluation is essential before choosing the appropriate route
If you are unsure whether to appeal an SPL-07 rejection or need assistance restoring a withdrawn appeal, professional guidance is strongly recommended.
Our Chartered Accountants provide end-to-end support for:
GST appeal filing
Amnesty scheme compliance
Strategic advisory and documentation
Get expert review, ensure error-free filing, and avoid irreversible mistakes on the GST Portal.
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