GST Appeal Withdrawal Advisory under Waiver Scheme
The GST appeal withdrawal under waiver scheme is now streamlined with the latest advisory from GSTN. This move follows the government’s amnesty initiative under Section 128A of CGST Act, helping taxpayers close old disputes and avoid hefty penalties.
What is the GST Waiver Scheme About?
- Introduced via Notification No. 53/2023–CT dated 02.11.2023
- Targets appeals pending as of 31.01.2024 against demand orders (Sec 73/74)
- Applicable for FY 2017-18 to 2019-20
- Full waiver of interest and penalty if tax dues are paid by 31.03.2024
- Only applicable where demand is not under litigation beyond appellate authority
What GSTN’s Advisory Says – Key Highlights
Withdrawal Mechanism
- Taxpayers who filed appeal in FORM GST APL-01 can withdraw via online portal
- Navigate to: Services > User Services > View My Submissions > Withdraw Appeal
- Fill a declaration for waiver and submit online
Timelines to Note
- Advisory ensures that withdrawals filed post-payment are legally valid
Eligibility Checklist
- Appeal pending as of 31.01.2024
- Demand order under Section 73 or 74
- Dues fully paid by the deadline
Legal Reference
- Section 128A, inserted via Finance Act, 2023, provides legal backing
- Linked to CBIC Notification 53/2023 and GSTN Advisory dated May 2025
- Withdrawal under Rule 108 r/w Form APL-01 facilitated online
Expert View: Why It Matters
“Withdrawing your GST appeal under this scheme isn’t just a compliance formality. It helps avoid litigation cost, saves time, and clears the backlog that could otherwise hinder business operations.”
Step-by-Step: How to Withdraw GST Appeal
| Step | Action |
|---|---|
| 1 | Login to GST Portal |
| 2 | Go to Services > User Services > View My Submissions |
| 3 | Select relevant Appeal (APL-01) filed |
| 4 | Click on Withdraw Appeal |
| 5 | Submit required declaration with ARN |
| 6 | Once accepted, record is updated as ‘Withdrawn’ |
What if You Don’t Withdraw?
- You can’t claim waiver benefits without appeal withdrawal
- Penalty and interest will continue to apply
- System won’t validate your payment as per the scheme without withdrawal
FAQ
Q1. Can I apply for waiver if appeal is still pending?
No. You must withdraw the appeal before availing waiver benefits.
Q2. What happens if dues are partly paid?
Only full payment of tax dues qualifies. Partial payments won’t be eligible.
Q3. Is there a manual method to withdraw?
No. GSTN advisory mandates online withdrawal only.
Final Thoughts
GSTN’s advisory simplifies the appeal withdrawal process under the waiver scheme, ensuring taxpayers can benefit from penalty and interest relief. If you’ve already paid dues but haven’t withdrawn your appeal, do it now to close the compliance loop.