Question 1

1. How can a Tax Official initiate action on a person who has collected tax but not deposited with the Government?

Accepted Answer

Any person whether registered or unregistered, who had collected any amount representing tax, from any other person, but failed to pay it to the Government, will be liable to pay it along with interest. The proper officer may serve on that person a demand, to pay such an amount and for recovery of the said amount.

Question 2

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

Accepted Answer

You will get intimation of all notices and orders issued though SMS and e-mail. The same will be available on your dashboard also, if you are a registered person.

Question 3

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

Accepted Answer

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

Question 4

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

Accepted Answer

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

Question 5

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

Accepted Answer

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

Question 6

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

Accepted Answer

If reply to notice furnished by taxable person within 15 days or extended period is found 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. GST Portal will send the intimation of the order to the taxpayer via email and SMS, and make this order available on the Taxpayer's dashboard.

Question 7

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

Accepted Answer

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

Question 8

8. What are the various status of the application/case ID for Assessment/ Adjudication for Tax collected but not deposited with Government?

Accepted Answer

The list below provides the list of statuses of the application/case ID for Assessment/ Adjudication for Tax collected but not deposited with Government:

Filing reply in FORM GST DRC-06 against proceedings initiated for Tax Collected but not Deposited with Government

Taking Actions during Assessment Proceedings u/s 63 against Unregistered Persons

User Manuals – Assessment and Adjudication

User Manual – Filing Application for Provisional Assessment and Release of Security

User Manual – Filing Application for Rectification of Order

User Manual – Filing Application for Restoration of Provisional Attachment

Assessment and Adjudication

User Manual – Filing Application for Withdrawal of Summary Assessment Order (FORM GST ASMT-17)

FAQ – Assessment and Adjudication

User Manual – Filing reply for General Penalty Proceedings u/s 125