GST
The GSTN has issued an advisory for taxpayers clarifying that appeals withdrawn through Form APL-01W, whether automatically before issuance of Form APL-02 or with approval thereafter will be treated as withdrawn for the purposes of the Section 128A Waiver Scheme. Taxpayers must upload a screenshot showing the “Appeal withdrawn” status when filing or updating the waiver application.
(GST Advisory dated 14th May 2025)
