In the recent past, numerous taxpayers’ GST portals were inundated with notices and orders from the GST Department. This was a result of the expiration of the time limit for issuing notices and orders under Section 73 of the CGST Act 2017. One of the methods used to serve any decision, order, summons, notice, or other communications under the GST is by making it accessible on the GST portal, as stated in Section 169 of the CGST Act 2017.
However, taxpayers faced difficulties in locating these notices and orders as they were available in two separate windows under ‘User services’ – View Notices and Orders, and View Additional Notices and Orders. Consequently, some taxpayers failed to check the notices posted on the GST portal, leading to non-compliance with the notices and subsequent issuance of orders by the Department officer.
To address this challenge and streamline the GST portal, the notices tabs are being revamped by integrating ‘View Notices and Orders’ and ‘View Additional Notices and Orders’ into a single window.
The detailed discussion on the same is enumerated below.
To Access Notices and Orders:
Under the “Notices and Orders” section in the Dashboard, you can find various Notices and Orders issued by tax authorities. These include Notices/Orders/Intimations related to registration, such as new registration, amendment, cancellation, revocation, and other communications. Additionally, there are notices issued by the System to return defaulters in Form GSTR-3A, as well as notices related to return discrepancies in the Return module, which consist of GST DRC-01B and GST DRC-01C. Furthermore, you can also access a summary of assessment orders issued in Form GST DRC-07, where notices and other proceedings were conducted offline.
To Access Additional Notices and Orders:
navigate to the Dashboard and select Services. From there, go to User Services and click on Additional Notices and Orders. This section contains a range of Notices and Orders issued by tax authorities, including those related to Advance Ruling, Appeal, Assessment/Adjudication, Audit, Enforcement, Prosecution and Compounding, Recovery, LUT, and more.
Notices and orders related to the ‘Refund’ module can be found in the Dashboard under Services, User Services, My Applications, and specifically under the ‘REFUNDS’ section for the respective application type.
The integration of various types of notices and orders mentioned above will allow taxpayers to efficiently navigate the communications from the GST Department, enabling them to respond promptly. To ensure timely action, it is recommended that GST registered individuals check for any notices or orders issued by the GST Department using the aforementioned feature at least twice a week, as these notices are time-sensitive. It is important to reply promptly to any notices or orders received from the GST Department within the specified timelines. This will also provide taxpayers with ample time to thoroughly examine the matter and respond promptly.
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