How to Reply GST Enforcement Proceedings

By | May 11, 2019
(Last Updated On: May 11, 2019)

Accessing and Responding to Communications Received as part of Enforcement Case Proceedings

1. What are Enforcement Case Proceedings?

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 about evasion of tax, 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.

2.  As part of the Enforcement proceedings, if any, initiated by Tax Officials, what are all the different kinds of communications that I, as a taxpayer, may receive on GST Portal (Taxpayer’s Dashboard)?

The following are the various kinds of communications which you may receive on GST Portal:

Nature of CommunicationPurpose of CommunicationNavigation Path for Taxpayer to Access the Communication
Notice for Calling InformationFor directing a registered taxpayer or third party to provide specific informationregarding books of accounts, supporting documents etc.Dashboard > Services > User Services > View Additional Notices/Orders > Notice Calling Information > NOTICES
Reminder 1 NoticeFor reminding first time a registered taxpayer or third party in case they have not replied to the issued “Notice Calling Information” by the duedate specified in the NoticeDashboard > Services > User Services > View Additional Notices/Orders > Reminder 1-Notice Calling Information > NOTICES
Reminder 2 NoticeFor reminding 2nd  time a registered taxpayer or third party in case they have not replied to the issued “Notice Calling Information” by the duedate specified in the NoticeDashboard > 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 duedate specified in the NoticeDashboard > Services > User Services > View Additional Notices/Orders > Reminder 3-Notice Calling Information > NOTICES
Notice to SummonFor directing the Taxpayer or third person (Identified person e.g. suppliers) to be present in personor 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 SummonFor intimating the Taxpayer or third party regarding Adjournment of SummonDashboard > Services > User Services > View Additional Notices/Orders > Notice For Adjournment of Summon > NOTICES

Filing Reply

3. What happens on the GST Portal once I file Reply or a Counter-reply?

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 is updated with the record of the issued Notice. Taxpayer can view the issued Notice from the following navigation: Services > User Services > View Additional Notices/Orders > View > Case Details.
  • Intimation of the issue of the Notice is sent to the concerned Tax Official.

4. How many Replies or a Counter-reply can I file?

You can file unlimited number of Replies or Counter-replies.

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

To take action during Enforcement Case proceedings initiated against you by the Tax Officer, perform following steps:

  1. Navigate to View Additional Notices/Orders page to view Notices and Orders issued against you by the Enforcement Officer
  2. Take action using NOTICES tab of “Case Details” screen:

B(1). View issued Notice

B(2). File Reply to the issued Notice

  1. Take action using REPLIES tab of “Case Details” screen:  

C(1). View the Filed Replies

C(2). File Counter-replies

  1. Take action using PROCEEDINGS tab of “Case Details” screen:  View Proceeding Details
  2. Take action using ORDERS tab of “Case Details” screen: View issued Order

A. View Additional Notices/Orders

To view issued Notices and Orders, 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 Additional Notices/Orders  

4 Additional 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.

  1. Case Details page 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.

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

To view issued Notices, perform 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.

  1. Click the hyperlink in the “Notice Type” column to download the issued Notice.
  2. Click the download icon in the “Action” column to download the supporting documents that have been attached by the Enforcement Officer, along-with this Notice

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

To file your reply to the issued Notices, perform 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” in the “Reply” column.

2 REPLY page is displayed. Click BACK to go to the previous page or enter data as mentioned in the following steps.

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.

2c. Click FILE.

  1. Submit Application page is displayed. Click ISSUE WITH DSC or ISSUE 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 submitted”. You can also click the download-icon in the Action section of the table to download your filed 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 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.

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

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:

<This is being developed and will be soon made available>

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

To download order issued against your case, perform following steps:

<This is being developed and will be soon made available>

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