GST Portal Update: Now File Appeals Against Waiver Rejection Orders (SPL-07) Online

The GST Portal has now been updated to allow taxpayers to file appeals against waiver rejection orders (SPL-07), a significant development for businesses whose waiver applications were earlier denied. Previously, waiver applications were filed using Forms SPL-01 or SPL-02 and decided through SPL-05 (approval) or SPL-07 (rejection).

From July 16, 2025, taxpayers can challenge SPL-07 rejections by filing Appeal Application APL-01 on the GST Portal under “Appeal to Appellate Authority.” The portal does not allow withdrawal of filed appeals under this scheme, so taxpayers must file carefully, but those who previously withdrew original appeals for waiver filing and now wish not to appeal the SPL-07 rejection can restore their original appeal by filing an undertaking under the “Orders” section. For technical issues, taxpayers can raise a ticket on the GST Helpdesk.

The GST Portal has been updated to allow taxpayers to file appeals against waiver rejection orders (SPL-07). This is a significant development for businesses that had previously sought a waiver but faced rejection.

Understanding the Waiver Application Process

Taxpayers typically file waiver applications using Forms SPL-01 or SPL-02. These applications are then reviewed by jurisdictional authorities, who issue one of two orders:

• Acceptance Order in SPL-05: This indicates that the waiver application has been approved.
• Rejection Order in SPL-07: This means the waiver application has been denied.

Filing an Appeal Against SPL-07 Orders

Effective July 16th, 2025, if your waiver application was rejected via an SPL-07 order, you can now formally challenge this decision by filing an Appeal Application (APL-01) directly on the GST Portal.

Here’s how to file your appeal:

1. Navigate to User Services: Log in to the GST Portal and go to Services → User Services → My Applications.
2. Select Application Type: From the dropdown menu, choose “Appeal to Appellate Authority” as the Application Type.
3. Start a New Application: Click on “New Application.”
4. Specify Order Type: Within the application form, locate the “Order Type” field and select “Waiver Application Rejection Order.”
5. Enter Details and File: Fill in all the required details related to your SPL-07 order and proceed with filing the appeal.

Important Considerations for Taxpayers

• No Withdrawal Option: It’s crucial to note that the GST Portal does not currently offer an option to withdraw appeal applications filed under the waiver scheme. Taxpayers are strongly advised to exercise extreme caution and diligence when preparing and submitting these appeals to avoid any irreversible actions.
• Restoring Original Appeals: If you had previously withdrawn an appeal application against an original demand order to file a waiver application, and now you do not wish to appeal the “waiver application rejection order,” you have the option to restore your original appeal. This can be done by filing an undertaking. The functionality to file this undertaking is available under the “Orders” section within the “Waiver Application” case folder on the GST Portal.

Need Help?

For any difficulties or technical issues encountered during the process of filing appeals or restoring original applications, taxpayers should raise a ticket on the GST Helpdesk. You can access the helpdesk at: https://selfservice.gstsystem.in.

This new enablement on the GST Portal streamlines the process for taxpayers seeking to challenge waiver rejections, providing a clear path for recourse.