General

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, 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.

The process may lead to issuance of demand notice (SCN) to the concerned person/Taxpayer, unless the liability determined as part of enforcement proceedings is paid in full, along with applicable interest and penalties.

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 information regarding 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 due date 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 due date specified in the NoticeDashboard > Services > User Services > View Additional Notices/Orders > Reminder 2-Notice Calling Information > NOTICES
Reminder 3 NoticeFor reminding 3rd time a registered taxpayer or third party in case they have not replied to the issued "Notice Calling Information" by the due date 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 person or 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
Personal HearingFor directing the Taxpayer or third person (Identified person e.g. suppliers) to be present in person or through authorized representative for the hearing in the caseDashboard > Services > User Services > View Additional Notices/Orders > Personal Hearing > NOTICES
GST INS-02 ORDER OF SEIZURETax official can use this form to issue an order of seizure of the goods, documents, books or thingsDashboard > Services > User Services > View Additional Notices/Orders > GST INS-02 ORDER OF SEIZURE > ORDERS
GST INS-03 ORDER OF PROHIBITIONTax official can use this form to issue an order of prohibition to owner or custodian of goods to not to remove, part or otherwise deal with goods, except with the previous permission of officer, in case it is not practicable to seize the goodsDashboard > Services > User Services > View Additional Notices/Orders > GST INS-03 ORDER OF PROHIBITION > ORDERS
GST INS-04 BOND FOR RELEASE OF GOODS SEIZEDTax official can use this form to release seized goods on provisional basis upon execution of bond and furnishing of securityDashboard > Services > User Services > View Additional Notices/Orders > INS-04 BOND FOR RELEASE OF GOODS SEIZED > PROCEEDINGS
GST INS-05 ORDER OF RELEASE OF GOODSTax official can use this form to release the seized goods, which are of hazardous/perishable nature, after making payment as required under lawDashboard > Services > User Services > View Additional Notices/Orders > GST INS-05 ORDER OF RELEASE OF GOODS > ORDERS
Detention/Seizure MemoTax official can use this form to seize the goods.Dashboard > Services > User Services > View Additional Notices/Orders > Detention/Seizure Memo > NOTICES
ORDER OF RELEASE OF GOODSTax official can use this form to release the seized goods, in case he/she is satisfied with the Taxpayer's or third party's reply to the issued Detention/Seizure MemoDashboard > Services > User Services > View Additional Notices/Orders > ORDER OF RELEASE OF GOODS > ORDERS
SHOW CAUSE NOTICETax official can use this form to issue SCN in case he/she is not satisfied with the Taxpayer's or third party's reply to the issued Detention/Seizure MemoDashboard > Services > User Services > View Additional Notices/Orders > SHOW CAUSE NOTICE > NOTICES
ORDER OF RELEASE OF SECURITYTax official can use this form to release the security of the seized goods, in case he/she is satisfied with the Taxpayer's or third party's payment of the related Tax/Interest/PenaltyDashboard > Services > User Services > View Additional Notices/Orders > ORDER OF RELEASE OF SECURITY > ORDERS
MOV-01 STATEMENT OF OWNER/DRIVER/PERSON-IN-CHARGETax official can use this form to record Statement of the OWNER/DRIVER/PERSON-IN-CHARGE whose goods and/or conveyance were interceptedDashboard > Services > User Services > View Additional Notices/Orders > MOV-01 STATEMENT OF OWNER/DRIVER/PERSON-IN-CHARGE > PROCEEDINGS
MOV-02 ORDER FOR PHYSICAL VERIFICATION OF G/CTax official can use this form to issue Order for physical verification of goods and/or conveyance were intercepted and the Taxpayer fails to produce the required documentsDashboard > Services > User Services > View Additional Notices/Orders > MOV-02 ORDER FOR PHYSICAL VERIFICATION OF G/C > ORDERS
MOV-03 EXTENSION OF INSPECTION TIMETax official can use this Form to allow extension of inspection time of the intercepted goods and/or conveyance (when in movement)Dashboard > Services > User Services > View Additional Notices/Orders > MOV-03 EXTENSION OF INSPECTION TIME > PROCEEDINGS
MOV-04 PHYSICAL VERIFICATION REPORTTax official can use this Report to provide details of physical verification of the intercepted goods and/or conveyance (when in movement)Dashboard > Services > User Services > View Additional Notices/Orders > MOV-04 PHYSICAL VERIFICATION REPORT > PROCEEDINGS
MOV-05 RELEASE ORDERTax official can use this Form to allow release of intercepted goods and/or conveyance (when in movement)Dashboard > Services > User Services > View Additional Notices/Orders > MOV-05 RELEASE ORDER > ORDERS
MOV-06 DETENTION ORDERTax official can use this Form to detain or seize the intercepted goods and/or conveyance (when in movement)Dashboard > Services > User Services > View Additional Notices/Orders > MOV-06 DETENTION ORDER >ORDERS
MOV-07 NOTICE UNDER SECTION 129(3) of GST ACTTax official can use this Form to issue notice to the taxpayer calling him/her to appear for a personal hearing after detaining or seizing the intercepted goods and/or conveyance (when in movement)Dashboard > Services > User Services > View Additional Notices/Orders > SHOW CAUSE NOTICE > NOTICES
MOV-08 BOND FOR PROVISIONAL RELEASE OF G/CTax official can use this Form to report the submission of original Bond for provisional release of goods/ conveyance that were detained or seizedDashboard > Services > User Services > View Additional Notices/Orders > MOV-08 BOND FOR PROVISIONAL RELEASE OF G/C > PROCEEDINGS
MOV-09 ORDER OF DEMAND - TAX & PENALTYTax official can use this Form to issue speaking Order for tax or penalty related to goods/ conveyance that were detained or seizedDashboard > Services > User Services > View Additional Notices/Orders > MOV-09 ORDER OF DEMAND - TAX & PENALTY > ORDERS
MOV-10 NOTICE FOR CONFISCATION & LEVY OF PENALTYTax official can use this Form to issue Notice for confiscation and levy of penalty related to goods/ conveyance that were detained or seizedDashboard > Services > User Services > View Additional Notices/Orders > MOV-10 NOTICE FOR CONFISCATION & LEVY OF PENALTY > NOTICES
MOV-11 ORDER OF CONFISCATIONTax official can use this Form to issue Order for confiscation on goods/ conveyance that were detained or seizedDashboard > Services > User Services > View Additional Notices/Orders > MOV-11 ORDER OF CONFISCATION > ORDERS

Note: Taxpayers are advised to check on daily basis, for notices/orders/communications issued to them, if any, from the tax officers.