Facilitation w.r.t. withdrawal of an application of appeal up to certain specified stage



Recently, the GST Council’s 48th meeting was held in Delhi on December 17, 2022 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman, in which it was recommended to provide the facility for withdrawal of an application of appeal up to certain specified stage, to help in reducing litigations at the level of appellate authorities.

The above-mentioned recommendation has been notified vide following notification:


The CBIC vide Notification No. 26/2022 – (Central Tax) dated December 26, 2022 has issued ‘the Central Goods and Services Tax (Fifth Amendment) Rules, 2022’ to further amend the Central Goods and Services Tax, Rules, 2017 (“the CGST Rules”) in to order to align with recommendations of the 48th GST Council Meeting held on December 17, 2022, in a following manner:

  • New Rule 109C of the CGST Rules has been introduced w.r.t. withdrawal of appeal.
  • New FORM GST APL-01/03 W has been inserted w.r.t. the application for withdrawal of appeal application.

The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009584/ENG/Notifications

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