How to reply to GST DRC 06 against proceedings initiated for GST collected but not deposited with Government

By | October 29, 2018
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(Last Updated On: October 29, 2018)

Filing reply to Form GST DRC-06

FAQs > Filing reply to Form GST DRC-06 against proceedings initiated for tax collected but not deposited with Government

1. When can a Tax Official conduct Assessment/ Adjudication on a taxable person for collecting the tax but not depositing with the Government?

Any person whether registered or unregistered who had collected any amount in name of tax from the recipient has failed to credit it to the Government has to undergo Assessment/ Adjudication for Tax collected but not deposited with Government.

2. Do I get any intimation about the notice or order issued?

You will get intimation of all notices and orders issued though SMS and e-mail.

3. From where can I view notice issued for recovery of taxes?

Navigate to Services > User Services > View Additional Notices/ Orders > NOTICES option.

4. From where can I reply to notice issued for recovery of taxes?

Navigate to Services > User Services > View Additional Notices/ Orders > REPLIES option.

5. From where can I view order issued for tax collected but not deposited with Government?

Navigate to Services > User Services > View Additional Notices/ Orders > ORDERS option.

6. What are the next steps after a taxpayer has replied to the notice?

If reply to notice furnished by taxable person within 15 days or extended period is satisfactory, then proceedings can be dropped by the officer by issuing an order to that effect and no further action will be taken in this regard.

If reply to notice furnished by taxable person within 15 days or extended period is not satisfactory, then officer may issue the order for imposing penalty.

7. What is the next step if a taxpayer neither replies to notice within time specified in notice nor attends personal hearing?

In such a case, Tax Official will issue a reminder to the taxpayer. Maximum three reminders will be given. If the taxpayer neither replies to notice within time specified in notice nor attends personal hearing even after issue of reminder(s), an Order will be issued.

Manual > Filing reply to Form GST DRC-06 against proceedings initiated for tax collected but not deposited with Government

How can I file reply to Form GST DRC-06 against proceedings initiated for tax collected but not deposited with Government?

To file reply to Form GST DRC-06 against proceedings initiated for tax collected but not deposited with Government, perform following steps:

  1. Navigate to View Additional Notices/Orders page to view Notices and Orders issued against you by Tax Official
  2. Take action using NOTICES tab of Case Details screen:View issued Notices
  3. Take action using REPLIES tab of Case Details screen: View/Add your reply to the issued Notice
  4. Take action using ORDERS tab of Case Details screen:View issued Order

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

To view issued Notices, perform following steps:

  1. Navigate to Services > User Services > View Additional Notices/Orders option.

2. Click View.

  1. On the Case Details page of that particular taxpayer, select the NOTICES tab, if it is not selected by default. This tab displays all the notices issued by the Tax Official.
  2. Click theViewlink in the Attachments column of the table to download notices issued into your machine and view them.

C. Take action using REPLIES tab of Case Details screen: View/Add your reply to the issued Notice

To view or add your reply to the to Form GST DRC-06, perform following steps:

  1. On the Case Details page of that particular taxpayer, select the REPLIES tab. This tab will display the replies you will file against the Notices issued by the Tax Official. To add a reply, click ADD REPLY.

2. The REPLY page is displayed.

  1. Enter your response in the reply field.
  2. ClickChoose File to upload the your reply and upload any supporting document(s) related to your reply, if any.
  3. Select the Verification check-box and select the name of the authorized signatory.
  4. Enter the Place where the form is filed.
  5. Click PREVIEW to download and review your reply.

8. Reply to the show cause notice is downloaded in PDF format.

9. Click FILE.

10. Submit Application page is displayed. Click ISSUE WITH DSC or ISSUE WITH EVC.

11. A success message is displayed with the generated Reference number. Click OK.

12. The updated REPLIES tab is displayed, with the record of the filed reply in a table and status updated to “Reply furnished, pending for tax officer”. You can also click the documents in the Attachments section of the table to download them.

Note: Once you file your reply successfully, following actions take place on the GST Portal:

  • You will receive an acknowledgement intimation via your registered email and SMS, along with the generated RFN.
  • Your reply will be available on Tax Official’s dashboard.

D. 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:

  1. On the Case Details page of that particular taxpayer, click theORDERS tab. This tab provides you an option to view the issued order, with all its attached documents, in PDF mode.
  2. Click theViewlink in the Action column of the table to download and view them.

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