GST Waiver Scheme – Appeal Withdrawn Screenshot Now Mandatory
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 16 May, 2025
Latest from Taxmann
GSTN Advisory Dated 14-05-2025
1. Background—What Is the Section 128A Waiver Scheme?
Section 128A (inserted by the Finance Act 2023) introduced a one-time amnesty that allows taxpayers to settle outstanding GST demands with substantial relief in interest, late fee and penalty, provided no appeal remains pending against the demand order. The last date to opt in is 30 June 2025.
2. Why the New GSTN Advisory Was Needed
Many taxpayers had already filed appeals that were still “live” on the GST portal, jeopardising their eligibility. GSTN’s Advisory No. 602, issued 14 May 2025, sets out how to withdraw those appeals and prove it to the system so that the waiver application can proceed smoothly.
3. Two Withdrawal Pathways Explained
| Situation | Form(s) to File | How the Portal Updates | Who Approves |
|---|---|---|---|
| A. Withdrawal before the Appellate Authority issues Final Acknowledgement (Form APL-02) | Only Form APL-01W | Status flips automatically from “Appeal Submitted” → “Appeal Withdrawn” as soon as Form APL-01W is filed | No manual approval needed |
| B. Withdrawal after Form APL-02 has been issued | Form APL-01W + electronic approval workflow | Status changes to “Appeal Withdrawn” only after the Appellate Authority presses “Approve” | Appellate Authority must act |
4. Why the “Appeal Withdrawn” Status Is Critical
5. New Documentary Requirement
When you file (or edit) Form WS-01 to claim the waiver, you must upload a screenshot of the appeal’s case-folder page clearly displaying the green-tagged status “Appeal Withdrawn.” This screenshot is treated as proof of compliance.
6. Practical Checklist for Taxpayers
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Log in to the GST portal → Services → User Services → My Applications → Appeals.
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Identify the appeal(s) linked to the demand order you plan to settle.
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If APL-02 not yet issued
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File Form APL-01W → verify that the status turns “Appeal Withdrawn.”
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If APL-02 already issued
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File Form APL-01W → track “Pending for Approval.”
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Follow up with the Appellate Authority until they click Approve and the status updates.
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Capture a full-screen screenshot of the case folder once the status reads “Appeal Withdrawn.”
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Attach the screenshot while submitting (or revising) your Section 128A waiver application in Form WS-01 before 30 June 2025.
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Retain the acknowledgement for your records.
7. Key Takeaways
- Automatic vs. Manual – Timing of APL-01W filing determines whether the status change is instant or requires authority approval.
- No Status, No Waiver – The portal’s “Appeal Withdrawn” flag is the single biggest eligibility gate.
- Proof Is Mandatory – A screenshot is now a non-negotiable attachment.
- Act Early – Manual approvals can take time—submit withdrawal requests well before the 30 June deadline.
Staying alert to these procedural nuances will ensure you unlock the full benefits of the Section 128A waiver scheme without last-minute hiccups.
Click Here To Read The Full Updates
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