Appeal Facility now live for SPL-07 waiver rejections !
GST Advisory on Appeal Facility now live for SPL-07 waiver rejections !. Taxpayers who applied for waiver of tax /interest /penalty using SPL-01 or SPL-02 under the special waiver scheme introduced by GST authorities are now receiving responses /orders from their jurisdictional officers. The authorities issues either :
- Acceptance order (Form SPL-05)- Waiver request approved or
- Rejection order (Form SPL-07) – Waiver request rejected.
Key points of GST Advisory:
- The GST portal has enabled the functionality for taxpayers to file appeals (Form APL-01) against orders rejectting waiver applications (SPL-07).
- Navigation to file appeal on GST Portal is Services–> User services–> My application. Select Appeal to appellate Authority as the application Type. Click on new application.
- Under order Type : Select waiver application rejection order. Provide all the required information relating to your case, and proceed to submit the appeal application.
- The GST portal does not allow withdrawal of appeal applications filed under the waiver scheme. Taxpayers are advised to carefully consider and exercise due diligence before filing the appeal.
- If the taxpayers decide not to appeal against the waiver rejection order (SPL-07), but instead wish to restore the original appeal (previously withdrwan to file the waiver application), they can do so by filing an undertaking.
- The Option is available under the orders sections within the specific “Waiver application” case folder.
- For any technical issues or difficulties encountered while filing appeals, taxpayers can raise a support ticket through the official GST Helpdesk.https://selfservice.gstsystem.in
https://www.gst.gov.in/newsandupdates/read/615
GST Advisory on appeal for SPL-07
