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To do something about the notices and reports that the Tax Official sends out during the Audit process, do the following:
- Navigate to Case Details page
- View Issued Notices
- View/Add your reply to the Issued Notice
- Make Payment via Replies Tab to Issued Notices/Reports
- View Issued Acknowledgement (GST DRC-04)
- View Issued Reports
- View/Add your reply to Issued Report
Click each hyperlink above to know more.
A. Navigate to Case Details page
Taxpayers can use this feature to look at all the Case Details, which will show all the Notices, Replies, Payment Details, Acknowledgements, Reports, and Requests that were sent by the Tax Official during the Audit Process for a particular case. To see all of these messages, you need to do the following:
1. Go to the URL www.gst.gov.in. The Home page for GST is shown.Use valid credentials to log in to the portal. The dashboard is shown. Click Dashboard > Services > User Services > View Additional Notices/Orders option.
2.The Additional Notices and Orders page is shown. Click the View hyperlink under the Action column to go to the Case Details screen of the issued notices/reports.
Note: All notices and reports that have been sent out are shown on the screen. You can use the buttons at the bottom of the table to search for the notices or reports you want to see.
3. Case Details page is displayed. The NOTICES tab is selected by default. Click the NOTICES, REPLIES, PAYMENT DETAILS, ACKNOWLEDGEMENT (GST DRC -04), REPORT and REQUESTS tabs provided on the left-hand side of the page to view more details of the case in each tab.
B. View Issued Notices
Taxpayers can use this feature to look at the notices that the Tax Official has sent them so that they can get more information, documents, etc. to move forward in the Audit process. The NOTICES tab on the Case Details page is where you can find these notices. Follow these steps to see the different types of notices that the Tax Official has sent you for a certain case:
1. Choose the NOTICES tab on the Case Detail page for that Case ID. This tab shows you all the notices that have been sent to you, such as Notice for Conducting Audit, Reminders, Adjournment, etc. Click the Download hyperlink in the Document column of the table to download issued notice to your system.
C. View/Add your Reply to the Issued Notice
With this feature, a taxpayer can use the REPLIES tab to respond to a notice with supporting documents, extra information, etc. by the due date listed on the notice. To respond to the notices that have been sent, do the following:
1.Choose the REPLIES tab on the Case Details page for that Case ID. This tab will show you how to respond to the notices and reports that have been sent to you.
2. To add a reply, click REPLY and select the Documents upload W.R.T Notice for conducting Audit option from the drop-down.
Note: To ask for an adjournment of an audit case, you can follow the same steps as in Request for Adjournment of Audit.
2a.The REPLY page is shown. To make a new Reply Reference Number, click on the link that says “Generate Reference Number.” Other fields will be filled in for you.
2b. 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.
2c. To confirm the verification statement, check the box next to the word “declaration.”
Note: Click the “Preview” button to save your answer, look it over, and make any necessary changes.
2d. Click the Submit button.
3. A Warning page is displayed. Click the FILE WITH DSC or FILE WITH EVC button.
4. A message is displayed confirming your submission. Also, you will receive an acknowledgement intimation via email and SMS.
Note: Once reply is submitted by the taxpayer against the issued notice/report, it will be available to the Tax Official in reply folder of the particular case.
5. In the Reply section, Reply Filed table will be updated. Click the Download hyperlink in the Document column of the table to download the copy of the reply to your system.
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D. Make Payment via Replies Tab to Issued Notices/Reports
Taxpayers can use this feature to pay for the notices or reports that the Tax Official has sent to them.
Taxpayer can make payment against following five notices/reports issued to them by tax officer:
1. Notice for Discrepancy under rule 101(4)
2. Additional Notice for Discrepancy under rule 101(4)
3. Audit Report u/s 65(6) (GST ADT-02)
4. Audit Report u/s 66 (GST ADT-04)
5. Show Cause Notice (DRC-01)
Follow these steps to pay for the notices and reports issued by the Tax Official for a specific case:
Note: For payment for Additional Notice for Discrepancy under rule 101(4), Audit Report u/s 65(6) (GST ADT-02), and Audit Report u/s 66, the same steps will be taken (GST ADT-04).
1. Choose the REPLIES tab on the Case Details page for that Case ID. You can click on this tab to respond to the notices or reports that have been sent to you.
2.To add a reply, click REPLY and choose the Reply to Notice for Discrepancy under Rule 101(4) option from the drop-down menu.
2a. The REPLY page is shown. Click the Generate Reference Number hyperlink to generate new Reply Reference Number. Other fields will be automatically filled in.
2b. Enter the amount to make payment for against the auto-populated amount under the Amount column.
2c. To make the payment as per above table through GST DRC-03, scroll to right and click on Proceed to Pay through DRC-03 for 2017-2018 button.
2c.1. Intimation of payment made voluntarily against the show cause notice (SCN) or statement or intimation of tax ascertained through Form GST DRC-01A page is displayed.
2c.2. All of the details on the form will be filled in automatically.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 save your payment application and access it later from Dashboard > Services> User Services > My Saved Applications
• For Audit Reports, payment can only be made when the reply is filed.
2c.3. 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.
2c.4.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.
2c.5.To confirm the Verification Statement, check the box next to the word “declaration.” Choose the authorised signer’s name from the drop-down menu and type in the 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.” Click here to learn how to make a challan.
2c.6.Just click the FILE button.
2c.7. A message is displayed confirming the amount being paid towards the liability. Click OK to proceed.
2c.8. A Warning page is displayed. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.
2c.9.A message confirms the date and time that the ARN was made. By clicking on the link, you can get the application.
Note: You can click the BACK button to go back to the page where you filled out your response.
2d. On the page about the case, you will be sent to the REPLIES tab. To keep sending your reply to the notice that was sent, click the Edit button next to the draught reply in the Draft Replies table.
2e. 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.
2f. Select the declaration check-box to confirm the verification statement.
Note: Click the Preview button to download and review your reply and do any modification/ changes, if required.
2g. Click the Submit button.
3. A Warning page is displayed. Click the FILE WITH DSC or FILE WITH EVC button.
4. A message confirms that your message has been sent. You will also get a confirmation via email and SMS.
Note: Once the taxpayer sends a response to the notice or report that was sent, the Tax Official will be able to find it in the reply folder for that case.
5. In the Reply section, Reply Filed table will be updated. Click the Download hyperlink in the Document column of the table to download the copy of the reply to your system.
6. Payment Details section will be updated with the details of payment made against the issued Notice/Report. You can download the details by clicking on Export in Excel and button.
E. View Issued Acknowledgement (GST DRC-04)
Taxpayers can use this feature to see the acknowledgement that the Tax Official gave them for the payment they made against the notices or reports that were sent. On the Case Details page, there is an ACKNOWLEDGMENT (GST DRC-04) tab where you can view and download the acknowledgement. Follow these steps to see the acknowledgement that the Tax Official gave for a certain case:
1. On the Case Details page of that particular Case ID, click the ACKNOWLEDGEMENT (GST DRC-04) tab. This tab provides you an option to view the acknowledgement issued to you. Click the Download hyperlink in the Document column of the table to download issued acknowledgement onto your system.
F. View Issued Reports
Taxpayers can use this feature to look at the reports that the Tax Official has made against them. This lets them get more information, make payments, etc., so that the Audit process can continue. The reports can be found on the Case Details page under the REPORT tab. Follow these steps to look at a report made by the Tax Official for a specific case:
1. Click the REPORT tab on the Case Details page for that Case ID. On this tab, you can choose to look at the audit report that was sent to you. In the Document column of the table, click the download link to save the issued report to your computer.
G. View/Add your Reply to the Issued Reports
Through the REPLIES tab, the taxpayer can use this feature to reply to a sent report with comments, payment information, and other information. To file your response to the report that was sent out, do the following:
1. On the Case Details page of that particular Case ID, select the REPLIES tab. This tab will display the replies you will file against the notices/reports issued to you.
2. To add a reply, click REPLY and select Reply to Audit Report u/s 65(6) (ADT-02) option from the drop-down list.
2a. REPLY page is displayed. Click the Generate Reference Number hyperlink to generate new Reply Reference Number. Other fields will be auto-populated.
2b. 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.
2c.To confirm the verification statement, check the box next to the word “declaration.”
Note: Click the Preview button to download and review your reply and do any modification/ changes, if required.
2d. Click the Submit button.
3. A Warning page is displayed. Click the FILE WITH DSC or FILE WITH EVC button.
4. A message confirms that your message has been sent. You will also get an email and a text message letting you know that your payment was received.
Note: Once the taxpayer sends a response to the notice or report that was sent, the Tax Official will be able to find it in the reply folder for that case.
5. In the section called “Reply,” the “Reply Filed” table will be changed. Click the Download link in the table’s Document column to save a copy of the answer to your computer.