The entire gamut of actions undertaken by tax officials to curb tax evasion is generally referred as ‘Enforcement’. The process mainly involves steps such as gathering intelligence, calling for documents, issue of summons, recording of statements, inspection/search of premises, seizure of documents/goods, detention of goods/conveyance (including those in transit), confiscation of goods/conveyance, etc.
The process may lead to issuance of demand notice (SCN) to the concerned person/Taxpayer, unless the liability determined as part of enforcement proceedings is paid in full, along with applicable interest and penalties.
The following are the various kinds of communications which you may receive on GST Portal:
|
Nature of Communication |
Purpose of Communication |
Navigation Path for Taxpayer to Access the Communication |
|
Notice for Calling Information |
For directing a registered taxpayer or third party to provide specific information regarding books of accounts, supporting documents etc. |
Dashboard > Services > User Services > View Additional Notices/Orders > Notice Calling Information > NOTICES |
|
Reminder 1 Notice |
For reminding first time a registered taxpayer or third party in case they have not replied to the issued "Notice Calling Information" by the due date specified in the Notice |
Dashboard > Services > User Services > View Additional Notices/Orders > Reminder 1-Notice Calling Information > NOTICES |
|
Reminder 2 Notice |
For reminding 2nd time a registered taxpayer or third party in case they have not replied to the issued "Notice Calling Information" by the due date specified in the Notice |
Dashboard > Services > User Services > View Additional Notices/Orders > Reminder 2-Notice Calling Information > NOTICES |
|
Reminder 3 Notice
|
For reminding 3rd time a registered taxpayer or third party in case they have not replied to the issued "Notice Calling Information" by the due date specified in the Notice |
Dashboard > Services > User Services > View Additional Notices/Orders > Reminder 3-Notice Calling Information > NOTICES |
|
Notice to Summon |
For directing the Taxpayer or third person (Identified person e.g. suppliers) to be present in person or through authorized representative in order to provide specified information/ evidence/ documents etc. |
Dashboard > Services > User Services > View Additional Notices/Orders > Notice To Summon > NOTICES |
|
Notice for Adjournment of Summon |
For intimating the Taxpayer or third party regarding Adjournment of Summon |
Dashboard > Services > User Services > View Additional Notices/Orders > Notice For Adjournment of Summon > NOTICES |
|
Personal Hearing |
For directing the Taxpayer or third person (Identified person e.g. suppliers) to be present in person or through authorized representative for the hearing in the case |
Dashboard > Services > User Services > View Additional Notices/Orders > Personal Hearing > NOTICES |
|
GST INS-02 ORDER OF SEIZURE |
Tax official can use this form to issue an order of seizure of the goods, documents, books or things |
Dashboard > Services > User Services > View Additional Notices/Orders > GST INS-02 ORDER OF SEIZURE > ORDERS |
|
GST INS-03 ORDER OF PROHIBITION |
Tax official can use this form to issue an order of prohibition to owner or custodian of goods to not to remove, part or otherwise deal with goods, except with the previous permission of officer, in case it is not practicable to seize the goods |
Dashboard > Services > User Services > View Additional Notices/Orders > GST INS-03 ORDER OF PROHIBITION > ORDERS |
| GST INS-04 BOND FOR RELEASE OF GOODS SEIZED |
Tax official can use this form to release seized goods on provisional basis upon execution of bond and furnishing of security |
Dashboard > Services > User Services > View Additional Notices/Orders > INS-04 BOND FOR RELEASE OF GOODS SEIZED > PROCEEDINGS |
| GST INS-05 ORDER OF RELEASE OF GOODS |
Tax official can use this form to release the seized goods, which are of hazardous/perishable nature, after making payment as required under law |
Dashboard > Services > User Services > View Additional Notices/Orders > GST INS-05 ORDER OF RELEASE OF GOODS > ORDERS |
| Detention/Seizure Memo |
Tax official can use this form to seize the goods. |
Dashboard > Services > User Services > View Additional Notices/Orders > Detention/Seizure Memo > NOTICES |
| ORDER OF RELEASE OF GOODS |
Tax official can use this form to release the seized goods, in case he/she is satisfied with the Taxpayer's or third party's reply to the issued Detention/Seizure Memo |
Dashboard > Services > User Services > View Additional Notices/Orders > ORDER OF RELEASE OF GOODS > ORDERS |
| SHOW CAUSE NOTICE |
Tax official can use this form to issue SCN in case he/she is not satisfied with the Taxpayer's or third party's reply to the issued Detention/Seizure Memo |
Dashboard > Services > User Services > View Additional Notices/Orders > SHOW CAUSE NOTICE > NOTICES |
| ORDER OF RELEASE OF SECURITY |
Tax official can use this form to release the security of the seized goods, in case he/she is satisfied with the Taxpayer's or third party's payment of the related Tax/Interest/Penalty |
Dashboard > Services > User Services > View Additional Notices/Orders > ORDER OF RELEASE OF SECURITY > ORDERS |
| MOV-01 STATEMENT OF OWNER/DRIVER/PERSON-IN-CHARGE |
Tax official can use this form to record Statement of the OWNER/DRIVER/PERSON-IN-CHARGE whose goods and/or conveyance were intercepted |
Dashboard > Services > User Services > View Additional Notices/Orders > MOV-01 STATEMENT OF OWNER/DRIVER/PERSON-IN-CHARGE > PROCEEDINGS |
| MOV-02 ORDER FOR PHYSICAL VERIFICATION OF G/C | Tax official can use this form to issue Order for physical verification of goods and/or conveyance were intercepted and the Taxpayer fails to produce the required documents | Dashboard > Services > User Services > View Additional Notices/Orders > MOV-02 ORDER FOR PHYSICAL VERIFICATION OF G/C > ORDERS |
| MOV-03 EXTENSION OF INSPECTION TIME | Tax official can use this Form to allow extension of inspection time of the intercepted goods and/or conveyance (when in movement) | Dashboard > Services > User Services > View Additional Notices/Orders > MOV-03 EXTENSION OF INSPECTION TIME > PROCEEDINGS |
| MOV-04 PHYSICAL VERIFICATION REPORT | Tax official can use this Report to provide details of physical verification of the intercepted goods and/or conveyance (when in movement) | Dashboard > Services > User Services > View Additional Notices/Orders > MOV-04 PHYSICAL VERIFICATION REPORT > PROCEEDINGS |
| MOV-05 RELEASE ORDER | Tax official can use this Form to allow release of intercepted goods and/or conveyance (when in movement) | Dashboard > Services > User Services > View Additional Notices/Orders > MOV-05 RELEASE ORDER > ORDERS |
| MOV-06 DETENTION ORDER | Tax official can use this Form to detain or seize the intercepted goods and/or conveyance (when in movement) | Dashboard > Services > User Services > View Additional Notices/Orders > MOV-06 DETENTION ORDER >ORDERS |
| MOV-07 NOTICE UNDER SECTION 129(3) of GST ACT | Tax official can use this Form to issue notice to the taxpayer calling him/her to appear for a personal hearing after detaining or seizing the intercepted goods and/or conveyance (when in movement) | Dashboard > Services > User Services > View Additional Notices/Orders > SHOW CAUSE NOTICE > NOTICES |
| MOV-08 BOND FOR PROVISIONAL RELEASE OF G/C | Tax official can use this Form to report the submission of original Bond for provisional release of goods/ conveyance that were detained or seized | Dashboard > Services > User Services > View Additional Notices/Orders > MOV-08 BOND FOR PROVISIONAL RELEASE OF G/C > PROCEEDINGS |
| MOV-09 ORDER OF DEMAND - TAX & PENALTY | Tax official can use this Form to issue speaking Order for tax or penalty related to goods/ conveyance that were detained or seized | Dashboard > Services > User Services > View Additional Notices/Orders > MOV-09 ORDER OF DEMAND - TAX & PENALTY > ORDERS |
| MOV-10 NOTICE FOR CONFISCATION & LEVY OF PENALTY | Tax official can use this Form to issue Notice for confiscation and levy of penalty related to goods/ conveyance that were detained or seized | Dashboard > Services > User Services > View Additional Notices/Orders > MOV-10 NOTICE FOR CONFISCATION & LEVY OF PENALTY > NOTICES |
| MOV-11 ORDER OF CONFISCATION | Tax official can use this Form to issue Order for confiscation on goods/ conveyance that were detained or seized | Dashboard > Services > User Services > View Additional Notices/Orders > MOV-11 ORDER OF CONFISCATION > ORDERS |
Note: Taxpayers are advised to check on daily basis, for notices/orders/communications issued to them, if any, from the tax officers.
Following actions take place on the GST Portal once a Notice is issued by an Enforcement Officer:
An intimation of the issued Notice is sent to the Taxpayer on his/her registered email ID and mobile number.
Issued Notice is updated on the dashboard of the taxpayer, concerned tax Official and Enforcement Officer.
Taxpayer can view the issued Notice from the following navigation: Services > User Services > View Additional Notices/Orders > View > Case Details.> NOTICES
Note: In case Third Party is the Recipient of the Notice, the Notice will be sent to them via post or special messenger. No other intimation will be sent to them.
No, in case a Notice is issued to the third party, the Taxpayer cannot view it on his/her dashboard.
Once you file Reply or a Counter-reply, following actions take place on the GST Portal:
ARN/Case ID Status is updated as "Reply submitted".
Dashboard of Taxpayer, concerned tax Official and Enforcement Officer is updated with the record of the filed Reply.
Taxpayer can view the filed Reply from the following navigation: Services > User Services > View Additional Notices/Orders > View > Case Details.> REPLIES
Once the concerned Tax Official files Reply or a Counter-reply, following actions take place on the GST Portal:
ARN/Case ID Status is updated as "Reply submitted".
Dashboard of Taxpayer, concerned tax Official and Enforcement Officer is updated with the record of the filed Reply. Taxpayer can view the filed Reply from the following navigation: Services > User Services > View Additional Notices/Orders > View > Case Details.> REPLIES
An intimation of the submitted Reply is sent to the Taxpayer on his/her registered email ID and mobile number.
No, there is no limit on number of Replies or Counter-replies which you can file against a single communication.
In case, third party sends a reply to an issued Notice offline and the Tax Officer uploads it on GST Portal in the REPLIES tab, you can view it from there. No separate intimation is sent to anyone about the filed reply in such a case.
No, you cannot furnish security in Form INS-04 BOND FOR RELEASE OF GOODS SEIZED, on the GST Portal. You must submit the physical copy to the Enforcement Officer. Once you furnish the hard copy, Enforcement Officer will upload the bond/security copy on the GST Portal.
Status types using which you can search for an Enforcement Case ID on the Search Screen are:
|
Status of Case ID |
Action Taken on the Case ID that Results in this Status |
|
Notice for Adjournment of Summon issued |
When an Enforcement Officer issues Notice for Adjournment of Summon to the Taxpayer or the Third Party |
|
Notice for Summon issued |
When an Enforcement Officer issues Notice for Summon to the Taxpayer or the Third Party |
|
Notice for personal hearing issued |
When an Enforcement Officer issues Notice for personal hearing to the Taxpayer or the Third Party |
|
Notice for production of supporting docs |
When an Enforcement Officer issues Notice for production of supporting documents to the Taxpayer or the Third Party |
|
Notice issued |
When an Enforcement Officer issues Notice to the Taxpayer or the Third Party |
|
Other notice issued |
When an Enforcement Officer issues other Notice to the Taxpayer or the Third Party |
|
Reminder 1 Notice issued |
When an Enforcement Officer issues Reminder 1 to the Taxpayer or the Third Party |
|
Reminder 2 Notice issued |
When an Enforcement Officer issues Reminder 2 to the Taxpayer or the Third Party |
|
Reminder 3 Notice issued |
When an Enforcement Officer issues Reminder 3 to the Taxpayer or the Third Party |
|
Reply Received |
When Reply is submitted by the Taxpayer or the Concerned Tax Official |
|
GST INS-02 Issued |
When an Enforcement Officer issues "GST INS-02 ORDER OF SEIZURE" in the case |
|
GST INS-03 issued |
When an Enforcement Officer issues "GST INS-03 ORDER OF PROHIBITION" in the case |
|
GST INS-04 Accepted |
When an Enforcement Officer accepts the "Form INS-04 BOND FOR RELEASE OF GOODS SEIZED", which was physically submitted by the Taxpayer |
|
GST INS-05 issued |
When an Enforcement Officer issues "GST INS-05 ORDER OF RELEASE OF GOODS" to the Taxpayer on goods which are of hazardous/perishable nature |
|
Detention memo issued |
When an Enforcement Officer issues "Detention/Seizure Memo" Notice to the Taxpayer or the Third Party on goods/books/documents/conveyance (when not in movement) |
|
Order of Release of Goods issued |
When an Enforcement Officer issues "Order of Release of Goods" to the Taxpayer or the Third Party after their satisfactory reply to the issued Detention/Seizure Memo |
|
Show Cause Notice issued |
When an Enforcement Officer issues "Show Cause Notice" to the Taxpayer or the Third Party after examining their reply to the issued Detention/Seizure Memo |
|
Order of Release of Security issued |
When an Enforcement Officer issues "Order of Release of Security" to the Taxpayer or the Third Party after their payment of the Tax/Interest/Penalty with regard to the goods seized |
|
MOV-1 issued |
When an Enforcement Officer issues "MOV-01 STATEMENT OF OWNER/DRIVER/PERSON-IN-CHARGE" to the Taxpayer |
|
MOV-2 issued |
When an Enforcement Officer issues "MOV-02 ORDER FOR PHYSICAL VERIFICATION OF G/C" to the Taxpayer |
|
MOV-3 issued |
When an Enforcement Officer issues "MOV-02 ORDER FOR PHYSICAL VERIFICATION OF G/C" to the Taxpayer |
|
MOV-3 issued |
When an Enforcement Officer issues "MOV-03 EXTENSION OF INSPECTION TIME" to the Taxpayer |
|
MOV-4 issued |
When an Enforcement Officer issues "MOV-04 PHYSICAL VERIFICATION REPORT" to the Taxpayer |
|
MOV-5 issued |
When an Enforcement Officer issues "MOV-05 RELEASE ORDER" to the Taxpayer |
|
MOV-6 issued |
When an Enforcement Officer issues "MOV-06 DETENTION ORDER" to the Taxpayer |
|
MOV-7 issued |
When an Enforcement Officer issues "MOV-07 NOTICE UNDER SECTION 129(3) of GST ACT" to the Taxpayer |
|
MOV-8 issued |
When an Enforcement Officer issues "MOV-08 BOND FOR PROVISIONAL RELEASE OF G/C" to the Taxpayer |
|
MOV-9 issued |
When an Enforcement Officer issues "MOV-09 ORDER OF DEMAND - TAX & PENALTY" to the Taxpayer |
|
MOV-10 issued |
When an Enforcement Officer issues "MOV-10 NOTICE FOR CONFISCATION & LEVY OF PENALTY" to the Taxpayer |
|
MOV-11 issued |
When an Enforcement Officer issues "MOV-11 ORDER OF CONFISCATION" to the Taxpayer |
Taxpayer can initiate request for rectification once MOV-09 or MOV-11 orders are issued. If both MOV-09 and MOV-11 are issued, then request for rectification can not be initiated for MOV-09 order. It can only be initiated for MOV-11.
Rectification of an order can be initiated multiple times, but at a time, only one rectification proceeding will be allowed in the system.
For Eg. If Taxpayer has filed the rectification request, Suo moto rectification order will not be allowed, till the order (Accept/Reject) is passed against the Rectification Application.