To respond to Enforcement Case proceedings initiated against you by the Enforcement Officer, perform following steps:
Navigate to View Notices and Orders page to view Notices and Orders issued against you by the Enforcement Officer
Take action using NOTICES tab of "Case Details" screen:
B(1). View issued Notice
B(2). File Reply to the issued Notice
B(3). Make Payment
Take action using REPLIES tab of "Case Details" screen:
C(1). View the Filed Replies
C(2). File Counter-replies
Take action using PROCEEDINGS tab of "Case Details" screen: View Proceeding Details
Take action using ORDERS tab of "Case Details" screen: View issued Order
Take action using RECTIFICATION tab of "Case Details" screen: Initiate Request for Rectification
Filing Application for Restoration of Provisional Attachment
Click each hyperlink above to know more.
To view Notices and Orders issued by the Enforcement Officer to you, perform following steps:
1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the portal with valid credentials.
3. Dashboard page is displayed. Click Dashboard > Services > User Services > View Notices and Orders.
4. View Notices and Orders page is displayed. Click the View hyperlink to go to the Case Details screen of the issued Notice/Order.
Note: All orders/notices are displayed in descending order. You can search for the orders/notices you want to view using the Navigation buttons provided below.
On clicking of View hyperlink, Case Details page, related to that particular Notice/Order, is displayed. The NOTICES tab is selected by default. Click the tabs provided on the left hand side of the page to view more details about each tab.
Note: In case of Case Closed - Acceptance of response to DRC-01A.
The Status of Case will appear as Case Closed.
Taxpayer will not be able to file reply to DRC-01A or counter reply under REPLIES folder after issuance of Acceptance of response to DRC-01A. If taxpayer try to file reply following error message will be displayed on the screen.
To view and download Notices issued by the Enforcement Officer to you, perform following steps:
Note: Taxpayer will be able to file reply to DRC-01A multiple times even after expiry of due date of filing. Taxpayer can file reply till issuance of SCN DRC-01 or Acceptance of response to DRC-01A, whichever is issued earlier.
NOTICE CALLING INFORMATION
To file your reply to the issued Notice, perform following steps:
REPLY page is displayed. Click BACK to go to the previous page or enter details as mentioned in the following steps.
Note: While filing reply against MOV-10 NOTICE FOR CONFISCATION & LEVY OF PENALTY, SHOW CAUSE NOTICE & MOV-07 NOTICE UNDER SEC. 129(3), taxpayer can select Personal Hearing Required toggle button for Yes or No and enter the details in Reply section.
2a. In the Upload Supporting Documents field, enter document description and click the Choose File button to upload the documents related to your Reply. ADD DOCUMENT button gets displayed. Click it to upload the document(s) from your machine. You can delete the uploaded document by clicking the DELETE button.
2b. Enter Verification details. Select the declaration check-box and select the name of the authorized signatory. This will enable the FILE button.
Note: While filing of reply against MOV-10 NOTICE FOR CONFISCATION & LEVY OF PENALTY, SHOW CAUSE NOTICE & MOV-07 NOTICE UNDER SEC. 129(3), after selecting Authorised Signatory from the drop-down list and selecting Verification checkbox taxpayer can click on PREVIEW button to download pdf of reply. Click FILE button to file the reply.
2c. Click FILE.
Submit Application page is displayed. Click ISSUE WITH DSC or ISSUE WITH EVC.
Acknowledgement page is displayed with the generated Reference number. Click OK.
The updated REPLIES tab is displayed, with the record of the filed reply in a table and with the Status updated to "Reply submitted". You can also click the download-icon in the Action section of the table to download your filed reply.
NOTICE TO SUMMON
1. On the Case Details page of that particular Case ID, select the NOTICES tab, if it is not selected by default. This tab displays all the notices issued by the Enforcement Officer to you for the particular case. Click the hyperlink "Click here" in the "Reply" column.
2. REPLY page is displayed. Enter details as mentioned in the following steps.
2a. Click the Is Adjournment Required? checkbox and enter the reason for adjournment in Reason for Adjournment field, if an adjournment is required by you. In the Upload Supporting Documents field, enter document description in the Enter Document Description field and click the Choose File button to upload the documents related to your Reply.
2b. ADD DOCUMENT button gets displayed. Click it to upload the document(s) from your system. You can also delete the uploaded document by clicking the DELETE button, if required.
2c. Enter Verification details. Select the declaration check-box and select the name of the authorized signatory. This will enable the FILE button.
2d. Click FILE.
3. Submit Application page is displayed. Click SUBMIT WITH DSC or SUBMIT WITH EVC.
4. Acknowledgement page is displayed with the generated Reference number. Click OK.
5. The updated REPLIES tab is displayed, with the record of the filed reply in a table and with the Status updated to "Reply Received from Taxpayer". You can also click the download-icon in the Action section of the table to download your filed reply.
To make payments for the notice of intimation issued by the Tax Official for a particular case, perform the following steps:
1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed. Click the Services > User Services > My Applications option.
2. Select the Application Type as Intimation of Voluntary Payment – DRC-03 option from the drop-down list. Click the NEW APPLICATION button.
3. Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement or intimation of tax ascertained through Form GST DRC-01A page is displayed.
4. Select the Cause of Payment from the respective drop-down list as:
4.1. Select the Cause of Payment from the respective dropdown list as Intimation of tax ascertained through Form GST DRC-01A. Select the Intimation Reference Number issued against you, from the drop-down list.
Note: Intimation Reference Number will not be auto populated after issuance of Acceptance of response to DRC-01A or Show Cause Notice FORM GST DRC-01 whichever is earlier.
4.1.1 All the details in the Form GST DRC-03 will be auto-populated from the details available in Form GST DRC-01A. Click on GENERATE SUMMARY button.
Note: You will be able to edit the auto populated details of the form DRC-03.
4.2 Select the Cause of Payment from the respective dropdown list as After issuance of SCN/Statement but before issuance of the order.
4.2.1 Select reference number from SCN Reference Number dropdown list and Issue Date will be auto populated. The amounts will also be auto-populated from the selected reference number in the Tax/Cess, Interest, Penalty, Fee and Others fields.
Note:
a. Taxpayer can make payment partial or full.
b. Taxpayer can file DRC-03 multiple times till the Order in FORM DRC-07/Conclusion of Proceedings in FORM DRC-05 is issued or case is closed, whichever is earlier.
c. When taxpayer files second or consecutive DRC-03, balance amount of demand will be populated in the fields Tax/Cess, Interest, Penalty, Fee and Others in editable mode.
d. Taxpayer will not be able to enter amount more than the amount populated in each component (Tax/Cess,Penalty, Fee and Others ). If taxpayer tries to do so following error message will be displayed on the screen.
Where demand amount has been fully paid for all the components( Tax/Cess, Fees, Penalty and Others ) the values will be populated Zero and will be non-editable.
e. In the Interest field tax payer will be able to enter the amount greater than the amount populated in the field or the amount mentioned in the SCN. Where excess amount has been paid for Interest, value of Interest will continue to be populated as Zero and will be editable.
f. Taxpayer will be able to enter SCN Reference Number manually even if issue date is beyond 30 days . Taxpayer will be able to do so till full payment done or Order in FORM DRC-07/Conclusion of Proceedings in FORM DRC-05 is issued or case is closed, whichever is earlier.
g. Taxpayer can make payment for Show Cause Notice issued under section 130 as well.
5. After entering the amount in demand grid click on GENRATE SUMMARY button.
6. The consolidated summary table showing Act wise and Financial Years wise demand will be displayed. Click the PROCEED TO PAY button to make the payment. You can click the SAVE button to save your Intimation of Voluntary Payment application and access it later from Dashboard > Services > User Services > My Saved Applications.
Note:
7. Voluntary Payment Page is displayed. Enter the same values in Cash Ledger Balance table under Pay through Cash column as of Liability table.
8. Click the Choose File button to upload the supporting documents, if any.
Note: You can upload four PDF/JPEG files with maximum size of 5 MB each.
9. Select the declaration check-box to confirm the Verification Statement. Select the Name of Authorized Signatory from the drop-down and enter Place. Designation and Date will be auto-populated.
Note:
• Click the PREVIEW button to download and review your payment details and do any modification/ changes, if required.
• In case of shortage of funds in cash ledger, click on CREATE CHALLAN button. (To know how to create challan, navigate to File Return > Preparing & Filing GSTR-3B manual.)
10. Click the FILE button.
11. A message is displayed confirming the amount being paid towards the liability. Click OK to proceed.
12. A Warning page is displayed. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.
13. A message is displayed confirming the ARN generation and date. You can download the application by clicking the hyperlink.
Note: You can click on BACK button to go back to reply filling page.
14. You will be redirected to NOTICES tab on the case details page. Click the Reply in form GST DRC01A Part-B hyperlink under Reply column to file your reply to the issued notice. Follow steps mentioned in B(2) to file your reply.
To view Replies filed against your Case ID by you or by the Tax Officials, perform following steps:
On the Case Details page of that particular Case ID, click the REPLIES tab.
2. Click the download icon in the "Action" column to download the filed Reply.
Note 1: In case the concerned Tax Official submits Reply, an intimation will be sent to the taxpayer on the email address and mobile number.
Note 2: After filing of reply against MOV-10 NOTICE FOR CONFISCATION & LEVY OF PENALTY, SHOW CAUSE NOTICE & MOV-07 NOTICE UNDER SEC. 129(3), taxpayer can download final pdf of reply by clicking on hyperlink under Reply Type column in REPLIES folder.
Note 3: Taxpayer can download pdf of reply by clicking on hyperlink under Reply Type column in REPLIES folder for reply in Part B of DRC-01A.
To file Counter-reply against your Case ID, perform following steps:
On the Case Details page of that particular Case ID, click the REPLIES tab.
2. Follow the steps mentioned in B(2). Take action using NOTICES tab of Case Details screen: File Reply to the Issued Notice to file counter-reply.
To view Proceeding Details of your Case ID uploaded by the Enforcement Officer, perform following steps:
On the Case Details page of that particular Case ID, click the PROCEEDINGS tab. This tab displays the list of documents (which you had submitted in-person to the Enforcement Officer) uploaded by the Enforcement Officer on the GST Portal.
2. Click the hyperlink in the "Type of proceeding" column to download the proceeding details.
3. Click the download icon in the "Action" column to download the supporting documents uploaded with the proceeding details.
To download order issued against your case by the Enforcement Officer, perform following steps:
On the Case Details page of that particular Case ID, click the ORDERS tab. This tab displays the list of ORDERS issued against your case by the Enforcement Officer.
2. Click the hyperlink in the "Order Type" column to download the Order details.
3. Click the download icon in the "Action" column to download the supporting documents uploaded with the issued Order.
In case of errors or mistakes apparent on face of record, in demand orders and confiscation orders, taxpayer can initiate request for rectification within 3 months from the date of issue of order.
To initiate request for rectification, perform the following steps:
On the Case Details page of that particular Case ID, go to the ORDERS tab and click the Request for Rectification hyperlink.
Note: This functionality is available for MOV-09 and MOV-11 orders only. If both MOV-09 and MOV-11 are issued, then request for rectification can not be initiated for MOV-09 order. Also, request for rectification can be initiated by taxpayer within <3 months> from the date of issue of order.
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2. Application for rectification of MOV-11 (Demand Order) page is displayed.
3. Enter data as mentioned in the following steps and click the FILE button.
4. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.
5. Enter the OTP in the Enter One Time Password (OTP) field and click the VERIFY button.
6. A success message will be displayed on the screen. Click the OK button.
7. The updated RECTIFICATION tab is displayed, with the table containing the record of the request for rectification created and the Status updated to "Rectification application filed".
Note: 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 would not be allowed, till the order (Accept/Reject) is passed against the Rectification Application.
To file an Application for Restoration of Provisional Attachment, perform following steps:
1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the portal with valid credentials.
3. Dashboard page is displayed. Click Services > User Services > View Notices and Orders option.
4. Click View under Action for the description “DRC-22 Order of Provisional Attachment”.
3. On the Case Details page of that particular application, select the APPLICATION FOR RESTORATION tab and click the NEW APPLICATION button.
7. The Restoration of Provisional Attachment page is displayed.
8. Select the Provisional Attachment Order Number from the drop-down list. Based on your selection, Date of Order, Type of Attachment and attachment details fields get auto-populated.
9. In Grounds for Restoration field, enter reason for filing this application for restoration of provisional attachment.
10. Click Choose File to upload the document(s) related to this application, if any. This is not a mandatory field.
Note: You can upload file with PDF or JPEG format with maximum 4 files of 5 MB for each file.
11. Select the Verification check-box.
12. Select the Name of the Authorized Signatory from the drop-down list.
13. Enter the name of the Place from where you are filing this application.
14. Click PREVIEW to download and review your application.
15. The application is downloaded in PDF format.
16. Once you are satisfied, click the FILE button.
17. The Submit Application page is displayed. Click SUBMIT WITH DSC or SUBMIT WITH EVC.
SUBMIT WITH DSC:
a. Click the PROCEED button.
b. Select the certificate and click the SIGN button.
SUBMIT WITH EVC:
a. Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.
18. The Acknowledgement page is displayed with the generated ARN. An intimation will be sent to the taxpayer on the email address.
Note: Once the application is filed, Status of the application gets updated to "Pending for action by tax officer".