GST Compliance – Enforcement Case Communications

Accessing & Responding to Enforcement Case Communications

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. Taxpayers must verify notices/orders with the GST Act, CBIC instructions, and GSTN updates before taking action.

✍️ Preface

Enforcement under GST covers inspections, searches, seizures, detentions, and confiscation proceedings initiated by tax officials. Taxpayers may receive notices, orders, and summons through the GST Portal. Prompt response is essential to avoid penalties, interest, or adverse orders.

This manual consolidates the law basis, navigation steps, reply filing, payment process, rectification requests, FAQs with statutory basis, and a compliance checklist.

⚖️ 1. Law Basis

• Section 67, CGST Act, 2017 – Power of inspection, search, and seizure.

• Section 129 & 130, CGST Act, 2017 – Detention, seizure, and confiscation of goods/conveyances.

• Section 73/74, CGST Act, 2017 – Determination of tax not paid/short paid.

• Rule 142, CGST Rules, 2017 – Communication of demand, SCN, and payment intimation through DRC forms.

• GSTN Guidelines – All notices and orders are communicated via GST Portal under “Additional Notices/Orders”.

🛠️ 2. Step-by-Step Compliance Process

A. Viewing Notices & Orders

1. Login at www.gst.gov.in.

2. Navigate: Dashboard > Services > User Services > View Additional Notices/Orders.

3. Select case → Notices/Orders displayed in descending order.

4. Click View to open Case Details → Notices/Orders tabs.

B. Filing Reply to Notices

• Access NOTICES tab → Click Reply hyperlink.

• Upload documents, enter reply, verification, and file with DSC/EVC.

• For MOV-07 (Sec. 129(3)) or MOV-10 (Confiscation), taxpayer can request Personal Hearing.

• Acknowledgement Reference Number (ARN) is generated.

C. Filing Counter-Replies

• Access REPLIES tab → View replies filed by taxpayer or officer.

• Counter-reply may be filed anytime before conclusion of proceedings.

D. Making Payment (Voluntary/Against SCN)

• Navigate: Services > User Services > My Applications > Intimation of Voluntary Payment (DRC-03).

• Select cause: tax ascertained under DRC-01A or against SCN.

• Payment may be full or partial; multiple DRC-03 filings allowed until order issued.

E. Viewing Proceedings

• PROCEEDINGS tab → Shows uploaded documents, verification reports, bonds, etc.

F. Viewing Orders

• ORDERS tab → Download orders like MOV-09 (Demand), MOV-11 (Confiscation).

G. Filing Rectification Requests

• Available for MOV-09 and MOV-11 orders.

• Must be filed within 3 months of order date.

• Only one rectification allowed at a time.

H. Filing Application for Restoration of Provisional Attachment

• Available when provisional attachment order (DRC-22) issued.

• Application filed online with supporting documents.

• Status updated as “Pending with Tax Officer” until disposal.

❓ 3. FAQs (with Basis)

Q1. What are Enforcement Case Proceedings?
Actions like search, seizure, detention, confiscation, SCN issuance.

Q2. What kinds of communications can a taxpayer receive?
Notices (summons, SCN, seizure memo, adjournment, hearing) and Orders (release, confiscation, demand).

Q3. Can third-party notices be viewed by taxpayer?
No. They are served directly to third parties.

Q4. Is there a limit on replies/counter-replies?
No. Unlimited replies allowed before order.

Q5. Can security bond INS-04 be submitted online?
No. Physical submission required; officer uploads copy on portal.

Q6. What are status types of Enforcement Case ID?
Examples: Notice Issued, Reply Received, Detention Memo, MOV-09 Issued, MOV-11 Issued.

Q7. When can rectification be initiated?
Only after MOV-11, not after MOV-09 if both are issued.

✅ 4. Compliance Checklist