GST Amnesty Update: Taxpayers Can Now Appeal Rejected Waiver Orders (SPL‑07) Online

The Goods and Services Tax Network (GSTN) has introduced a much-needed update for taxpayers availing benefits under the GST Amnesty Scheme. The update empowers taxpayers to take corrective action when their waiver applications are rejected and strengthens the appeal mechanism through the GST portal.

Introduction of Online Appeal Filing for SPL-07 Rejection Orders

Under the GST Amnesty Scheme, taxpayers who applied for waiver of interest, penalty, or late fee may have received an SPL-07 Rejection Order if their request was denied. Until now, there was no provision to challenge this rejection through the GST system.

GSTN has now enabled the filing of online appeals (Form APL-01) against such SPL-07 rejection orders. This enhancement ensures that taxpayers are not left without a remedy when their waiver applications are turned down.

Restoration of Previously Withdrawn Appeals

In many cases, taxpayers had earlier filed an appeal (against original tax demands) but withdrew those appeals to apply under the GST Amnesty Scheme. If the waiver under amnesty was subsequently rejected, they had no route left to contest the original demand.

The new update also allows taxpayers to restore such withdrawn appeals by submitting an undertaking via the GST portal. This is a significant move that safeguards the taxpayer's legal rights.

Eligibility Criteria and Scope

The facility applies to waiver applications filed under the amnesty scheme notified via Section 128A of the CGST Act.

The rejection of such waiver applications, communicated via SPL-07 orders, can now be challenged through the standard GST appeal process.

Taxpayers who withdrew an earlier APL-01 appeal solely to apply under the scheme are eligible to revive that appeal, subject to verification and a formal undertaking.

Procedure to File Appeal Against SPL-07 Order

The appeal must be filed through the GST portal using the following steps:

Log in to the GST portal and navigate to

Services → User Services → My Applications.

Click “Appeal to Appellate Authority” and select New Application.

In the form:

Select Order Type as “Waiver Application Rejection Order”.

Enter details of the SPL-07 order (Order Number and Date).

Provide grounds of appeal and upload any necessary supporting documents.

Submit the application to generate an Acknowledgement Reference Number (ARN).

Note: Once filed, this appeal cannot be withdrawn.

Procedure to Restore Withdrawn Appeal

For taxpayers who previously withdrew an appeal and now wish to revive it:

Log in to the GST portal.

Go to the Waiver Application case folder under the Orders section.

Click on “File Undertaking” to reinstate the withdrawn appeal.

GSTN may verify eligibility and documentation before the appeal is considered restored.

Impact on Taxpayers

This update significantly strengthens procedural fairness for taxpayers:

Ensures access to justice in case of waiver rejections.

Helps avoid undue financial burden from original demand orders by restoring earlier appeals.

Aligns with the government’s larger objective of improving transparency, reducing litigation, and promoting voluntary compliance.

Important Compliance Timeline

Waiver application deadline: June 30, 2025

(after full tax payment by March 31, 2025)

Time limit to file appeal: As per Section 107 of the CGST Act, appeals should generally be filed within 3 months from the date of the SPL-07 order.