How can I take action during Enforcement Case proceedings initiated against me by the Tax Officer?

To respond to Enforcement Case proceedings initiated against you by the Enforcement Officer, perform following steps:

  1. Go to the page called “View Additional Notices/Orders” to see the Notices and Orders that the Enforcement Officer has given you.
  2. Use the NOTICES tab on the “Case Details” screen to take action:

B(1). View issued Notice

B(2). File Reply to the issued Notice

B(3). Make Payment

  1. Use the REPLIES tab on the “Case Details” screen to take action:

C(1). View the Filed Replies

C(2). File Counter-replies

  1. Use the “Proceedings” tab on the “Case Details” screen to take action: View Proceeding Details
  1. Use the “Case Details” screen’s “ORDERS” tab to take action: View issued Order
  2. Use the RECTIFICATION tab on the “Case Details” screen to take action: Initiate Request for Rectification 

Click each hyperlink above to know more.

A. View Additional Notices/Orders

To view Notices and Orders issued by the Enforcement Officer to you, perform following steps:

  1. Go to the URL www.gst.gov.in. The Home page for GST is shown.
  2. Use valid credentials to log in to the portal.
  3. The dashboard page is shown.Click Dashboard > Services > User Services > View Additional Notices/Orders   
  1. Additional Notices and Orders page is displayed. Click the View link to go to the Case Details screen of the issued Notice/Order.

Note: All orders and notices are shown in order from highest to lowest. You can use the navigation buttons below to look for the orders or notices you want to see.

  1. The Case Details page for that specific Notice/Order is shown. By default, the NOTICES tab is chosen. If you click on the tabs on the left side of the page, you can find out more about each tab.

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B(1). Take action using NOTICES tab of Case Details screen: View issued Notices

To view and download Notices issued by the Enforcement Officer to you, perform following steps:

  1. On the Case Details page for that Case ID, if the NOTICES tab is not already chosen, choose it. This tab shows you all of the notices that the Enforcement Officer sent to you about that case.
  1. To get the issued Notice, click the link in the “Notice Type” column.
  2. Click the download icon in the “Action” column to get the supporting documents that the Enforcement Officer has added to this Notice and made available for download.

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B(2). Take action using NOTICES tab of Case Details screen: File Reply to the Issued Notice

To file your reply to the issued Notice, perform following steps:

  1. If the NOTICES tab is not already selected on the Case Details page for that Case ID, select it. This tab shows you all the notices that the Enforcement Officer has sent you. Click on the link that says “Click here” in the “Reply” column.
  1. The REPLY page is shown. Click BACK to go back to the page you were on before, or enter data as shown in the next steps.

2a. In the field for “Upload Supporting Documents,” type a description of the document and click “Choose File” to upload the files that go with your Reply. The ADD DOCUMENT button shows up. Click on it to send the file(s) from your computer. If you click the DELETE button, you can get rid of the document you uploaded.

2b. Enter Verification details. Check the declaration box and choose the name of the person who is allowed to sign. This makes the FILE button work.

2c. Click FILE.

  1. The “Submit Application” page comes up. Click ISSUE WITH DSC or ISSUE WITH EVC.
  1. Acknowledgement page is displayed with the generated Reference number. Click OK.
  1. On the updated REPLIES tab, the filed reply is listed in a table, and the Status has been changed to “Reply submitted.” You can also click the download icon in the Actions section of the table to download your filed reply.

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B(3). Take action using NOTICES tab of Case Details screen: Make Payment

To make payments for the notice of intimation issued by the Tax Official for a particular case, perform the following steps:

  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. Click the hyperlink “Click here to pay through DRC03” in the “Make Payment Via DRC-03” column.
  1. 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.

3. All the details of the form will be auto-populated. You can click on PROCEED TO PAY button to make the payment. 

Note: 

  • Click on “Click here to file DRC-03, if payment is already made” link to file reply in case payment has already been made. 
  • You can click on SAVE button to save your payment application and access it later from Dashboard > Services > User Services > My Saved Applications

4, The Voluntary Payment Page comes up. Put the same numbers in the Pay through Cash column of the Cash Ledger Balance table as you did in the Liability table.
5. Click the Choose File button to send any supporting files.
Note: You can add up to four PDF or JPEG files that are each no bigger than 5 MB.
6.To confirm the Verification Statement, check the box next to the word “declaration.”Select the Name of Authorized Signatory from the drop-down and enter Place. Designation and Date will both be filled in automatically.
Note: 
•    Click the PREVIEW button to get a copy of your payment information, look it over, and make any changes you need to.
•  If there aren’t enough funds in the cash ledger, click the button that says “CREATE CHALLAN.” (To know how to create challan, navigate to File Return > Preparing & Filing GSTR-3B manual.)


7. Click the FILE button.

8. A message is displayed confirming the amount being paid towards the liability. Click OK to proceed.

9. A Warning page is displayed. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.

10. 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. 

11. 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.

C(1). Take action using REPLIES tab of Case Details screen: View Filed Replies

To view Replies filed against your Case ID by you or by the Tax Officials, perform following steps:

  1. 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: In case the concerned Tax Official submits Reply, you will receive an intimation of the submitted Reply at your registered email ID and mobile number.

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C(2). Take action using REPLIES tab of Case Details screen: File Counter-Reply

To file Counter-reply against your Case ID, perform following steps:

  1. 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.

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D. Take action using PROCEEDINGS tab of Case Details screen: View Proceeding Details

To view Proceeding Details of your Case ID uploaded by the Enforcement Officer, perform following steps:

  1. Click the PROCEEDINGS tab on the Case Details page for that Case ID. This tab shows the list of documents that the Enforcement Officer uploaded to the GST Portal. These are the documents that you gave to the Enforcement Officer in person.

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.

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E. Take action using ORDERS tab of Case Details screen: View Order Issued Against Your Case

To download order issued against your case by the Enforcement Officer, perform following steps:

  1. Click the ORDERS tab on the Case Details page for that Case ID. This tab shows the list of ORDERS that the Enforcement Officer has put on your case.

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.

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F. Initiate Request for Rectification using RECTIFICATION tab of Case Details screen

In demand orders and confiscation orders, if there are mistakes that can be seen on the face of the record, the taxpayer has 3 months from the date the order was given to ask for it to be fixed.

To initiate request for rectification, perform the following steps:

  1. On the Case Details page of that particular Case ID, go to the ORDERS tab and click the Request for Rectification hyperlink.

Note:MOV-09 and MOV-11 orders are the only ones that can use this feature. If both MOV-09 and MOV-11 are sent out, a request for correction for MOV-09 cannot be made. Also, request for rectification can be initiated by taxpayer within <3 months> from the date of issue of order.

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: A rectification of an order can be started more than once, but only one rectification can be going on in the system at a time.
For example, if the taxpayer has filed a request for correction, a “suo moto” correction order would not be allowed until a decision has been made on the request for correction (accept or reject).
 

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