GST Portal Now Enabled to File Appeals Against Rejection Orders (SPL-07) Under GST Amnesty Scheme

The Goods and Services Tax Network (GSTN), on July 16, 2025, issued an important update for GST-registered taxpayers whose applications under the GST Amnesty Scheme (Section 128A) were rejected. According to the advisory, the GST Portal has now been enabled with the functionality to file an appeal against rejection orders issued in Form SPL-07.

Overview of the GST Amnesty Scheme and SPL-07 Rejection Orders

Under Section 128A of the CGST Act, the GST Amnesty Scheme was introduced to offer relief to taxpayers by waiving interest and penalties for certain instances of non-compliance, subject to specified conditions.

To avail this benefit, taxpayers were required to submit applications in Form SPL-01 or SPL-02, based on the nature of their default.

• Form SPL-01 (for specified defaults) or
• Form SPL-02 (for other eligible defaults)

Following the review of these applications, jurisdictional tax authorities could issue:

• Acceptance Order (Form SPL-05) – approving the waiver and granting relief
• Rejection Order (Form SPL-07) – denying the waiver request. 

What’s Changing? 

Until now, taxpayers who received a Rejection Order (Form SPL-07) under the amnesty scheme had no option to file an appeal online. With this new functionality:

• The GST Portal now allows online filing of appeals against SPL-07 Waiver Application Rejection Orders.
• Taxpayers can use Form APL-01 to challenge the rejection and request reconsideration of their waiver application by the Appellate Authority.

The official GST advisory has been attached below for your reference and further clarity on the appeal process:

Form APL-01 for Filing Appeal

In a key update, the GST Portal has been enhanced to allow taxpayers to file appeals against SPL-07 rejection orders issued under the GST Amnesty Scheme. This means that if your waiver application—submitted through Form SPL-01 or Form SPL-02—was denied, you now have the option to challenge the rejection by filing an appeal in Form APL-01 for reconsideration by the Appellate Authority.

Applicability to File Form APL-01

As mentioned, Form APL-01 can be filed by GST-registered taxpayers whose applications under the GST Amnesty Scheme (submitted in Form SPL-01 or SPL-02) have been rejected by the jurisdictional authority through a Rejection Order (Form SPL-07). Only those who have received SPL-07 orders are eligible to challenge the decision using Form APL-01.

Who Should File an Appeal Against SPL-07 Orders

Taxpayers who have received a Rejection Order in Form SPL-07 under the GST Amnesty Scheme and believe that the decision was incorrect or unjustified should consider filing Form APL-01.

How to File Form APL-01 on the GST Portal ?

Follow these easy steps to submit Form APL-01 through the GST Portal.

Step 1: Log in to the GST Portal

Visit the official GST Portal and log in using your valid GSTIN, username, and password. Ensure your credentials are correct and that you have access to the relevant GSTIN under which the waiver application was filed.

Step 2: Navigate to Appeal Filing

Once logged in, go to the main dashboard and follow this navigation path:

Services → User Services → My Application

This section allows you to initiate and manage various application-related processes, including appeal filing.

Step 3: Initiate a New Appeal Application

In the "My Application" section: Select Application Type as: “Appeal to Appellate Authority” ,Click on “New Application” to begin the appeal process.

Step 4: Fill the Appeal Form (APL-01)

The system will open Form APL-01. Complete the following fields carefully:

• Order Type: Select “Waiver Application Rejection Order” from the dropdown.
• SPL-07 Order Number: Enter the reference number of the rejection order.
• Date of Order: Input the date mentioned on the SPL-07.
• Grounds for Appeal: Clearly state the reasons why you are challenging the rejection. Be specific and attach factual/legal justifications.
• Supporting Documents: Upload any relevant files such as prior correspondence, computation sheets, proof of payment, or declarations.

Step 5: Review and Submit

Before submitting, carefully review all entered information, ensure all documents are correctly uploaded, and Cross-check for spelling errors, incorrect dates, or missing fields. Once you're satisfied, click “Submit” to file the appeal officially.

Step 6: Acknowledgement

An Acknowledgement Reference Number (ARN) will be automatically generated to confirm successful submission. ARN confirms that your appeal has been received by the portal.You can track the status of your application anytime via: My Applications → Submitted Applications → Track Status

Option to Restore a Previously Withdrawn Appeal

If you do not wish to file an appeal against the SPL-07 rejection order but had earlier withdrawn an appeal (filed against the original demand notice) to apply for the amnesty scheme, you now have the option to restore that original appeal.

To do this, simply file an undertaking through the GST Portal by navigating to:Orders → Waiver Application → Case Folder → File Undertaking

This allows you to continue with your original appeal process if the waiver route is no longer available.

Key Takeaway for Taxpayers

• If your GST Amnesty Scheme application was rejected (via Form SPL-07), you can now file an appeal online through the GST Portal using Form APL-01.
• Appeals can be filed under the Order Type: "Waiver Application Rejection Order."
• Once filed, the appeal cannot be withdrawn, so review your case carefully before submitting.
• If you don’t want to file an appeal, but had earlier withdrawn an appeal against the original demand, you can restore it by filing an undertaking through the portal

Need Help Filing Your GST Appeal?

If you're unsure about whether to file an appeal against an SPL-07 rejection or need expert advice on restoring a withdrawn appeal, it's best to consult a qualified professional.

Speak to our Chartered Accountant for guidance and end-to-end support on GST appeal filing, waiver applications, and compliance strategy.

• Get an expert review of your case.
• Ensure error-free filing on the GST Portal
• Avoid irreversible mistakes in appeal submission

 Get Started!