Under the Section 128A waiver scheme, taxpayers could ask for interest and penalty to be waived on certain old GST demands by paying the tax, using Forms SPL-01 or SPL-02. Applications closed on 30 June 2025, and orders have been coming out since:

  • SPL-05: application accepted
  • SPL-07: application rejected

If you received an SPL-07, here are your options on the GST portal.

Option 1: Appeal against the SPL-07 rejection

  1. Go to Services → User Services → My Applications.
  2. Choose Application Type: "Appeal to Appellate Authority" and click New Application.
  3. Under Order Type, choose "Waiver Application Rejection Order".
  4. Enter the details and file the appeal (APL-01).

Caution: the GST portal doesn't let you withdraw an appeal filed under the waiver scheme. Be sure before you file.

Option 2: Restore your original appeal

Many taxpayers withdrew their appeal against the original demand to qualify for the waiver (the scheme required that no appeal stay pending). If you'd rather revive that appeal than contest the rejection:

  • file an undertaking, using the option under "Orders" in the "Waiver Application" case folder.

Background: how appeal withdrawal worked

  • If the withdrawal (APL-01W) was filed before the appellate authority's final acknowledgement (APL-02), the appeal was withdrawn automatically.
  • If it was filed after APL-02, the withdrawal needed the appellate authority's approval.
  • Either way, a status of "Appeal Withdrawn" satisfied the scheme's condition. Applicants uploaded a screenshot of the case folder showing it.

What you should do

  1. Read the SPL-07 carefully to understand why it was rejected.
  2. With your adviser, decide between appealing the rejection and restoring the original appeal.
  3. Act within the appeal time limit, and keep proof of all payments made for the scheme.

For help, raise a ticket at selfservice.gstsystem.in.

Official source