GST Updates
GST Updates
GST Portal Update: Facility to File Appeal Against Rejection of Waiver Application (SPL-07)
Dated: July 16, 2025
Facts
The Goods and Services Tax Network (GSTN) has enabled a new feature on the GST Portal allowing taxpayers to file appeals against rejection orders (SPL-07) issued under the GST Amnesty/Waiver Scheme.
Description of the Development
Background of Waiver Applications:
Taxpayers who availed the GST Waiver Scheme had submitted applications in Form SPL-01 or SPL-02.
Upon processing, jurisdictional authorities have issued:
Acceptance Orders in Form SPL-05, or
Rejection Orders in Form SPL-07.
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