Instead, they can now upload a screenshot showing the appeal status as “Appeal withdrawn” to proceed with their waiver application.
What’s new?
GSTN, in an advisory dated May 14, 2025, announced that eligible taxpayers can directly upload a screenshot of the appeal case folder. The image must clearly display the status as “Appeal withdrawn.”
This step is mandatory either when submitting a fresh waiver application or editing an already filed one.
This update is part of the GST Amnesty Scheme under Section 128A, which offers full waiver of interest and penalty.
To avail of the benefit:
- Taxpayers must pay their pending GST dues by March 31, 2025.
- They must apply for the waiver on or before June 30, 2025.
Two scenarios for appeal withdrawal
GSTN clarified how the appeal status changes based on the timing of the withdrawal:
Before acknowledgement (APL-02):
If a taxpayer files the withdrawal request (APL-01W) before the appellate authority issues the final acknowledgment (APL-02), the system automatically marks the appeal as “Appeal withdrawn.”
After acknowledgement:
If the withdrawal request is filed after APL-02 is issued, the appellate authority must approve the request.
Once approved, the appeal status also changes to “Appeal withdrawn.”
In both cases, once the appeal is marked as withdrawn, the requirement for applying under the waiver scheme is met.
Why this matters
Under Section 128A, taxpayers must not have any pending appeals against the demand order to qualify for waiver.
Uploading the screenshot avoids delays and makes it easier to prove that the appeal is no longer active.
This update is expected to speed up the waiver process and encourage more taxpayers to settle their disputes under the scheme.
It must be noted that the waiver application deadline is June 30, 2025.
First Published: May 15, 2025 2:18 PM IST
