GSTN Update dated January 14th, 2025
The GSTN has issued an update to inform that both Forms GST SPL 01 and GST SPL 02 are available in the GST portal and the taxpayers are advised to file applications under waiver scheme. However, for the appeal applications (APL 01) filed before 21.03.2023, withdrawal option is not available in GST portal.
For such cases, the taxpayers are advised to submit their request for withdrawal of appeal applications to the concerned Appellate Authority. Notably, to meet the eligibility conditions, taxpayers must withdraw appeal applications (Form APL-01) related to the relevant demand.
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