GST CBIC Application Dispute, Settlement and Resolution · Dispute, Settlement and Resolution DRC-07 & Liability Ledger (Part II) User Manual . 2 Sensitivity: Internal & Restricted

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Sensitivity: Internal & Restricted

GST – CBIC Application

Dispute, Settlement and Resolution

DRC-07 & Liability Ledger (Part II) User Manual

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This manual explains the summary preparation of FORM GST DRC-07

and uploading of the same. It is mainly intended for the use by the Divisional

Assistant Commissioner/ Deputy Commissioner, Range Superintendent and

Range Inspector, with their user privileges, so that the summary order on the

tax payer of their jurisdiction can be prepared and uploaded on common

portal. The Assistant Commissioner/Deputy Commissioner has the privilege

of creating and completing the entire task or can initiate and delegate/initiate

the task to his Range Superintendent, but the privilege of approving and

uploading is with himself (the user, who initiates the task). Similarly, the

Range Superintendent has the similar privilege and can perform the task by

himself; or delegate to his Inspector. It is up to the privilege user to decide

about the task. The users have to log into CBIC GST application using their

SSOID.

The task initiates once the order under Section 73, 74, 76, 125, 129 &

130/ FORM GST MOV-09, FORM GST MOV-11 are made available to the

respective users and the user has to select the values from the order & enter

the respective fields. The manual describes in depth the steps on the related

tasks with screen shots.

The tax payers have also been given the operations for making

payments in their ledgers, once they have been issued with FORM GST

DRC-07.

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Type url: http://appstore.cbec.gov.in/Citrix/StoreWeb/

The User/Tax Officer can logs into CBIC-GST application using SSOID

and password:

Click on the icon GST

http://appstore.cbec.gov.in/Citrix/StoreWeb/

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Click on open button

Once logs in, the following screen ‘Registration Task List’ will appear:

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The user has to select his jurisdiction where the tax payer is registered

(GSTIN), on whom the order has been issued. In cases where DSR menu

doesn’t appear in the menu screen it may be due to additional charge given

to the officer. To select the correct formation, this can be done by selecting

‘Change Formation’ under ‘Menu’ navigation as under:

Values for the formations are available and the user can select the

formation:

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Once formation is selected, the user can start work on preparation of FORM

GST DRC-07 by navigating to “DISPUTE, SETTLEMENT AND

RESOLUTION(DSR)” under “Menu”. Further, select ‘Initiate/Create DRC-07’

Navigation to DRC_07 Menu:

The Screen displays the GSTINs of the selected formation. The user can

filter GSTIN, using search options in fields GSTIN, PAN (PAN number),

Trade Name etc.

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Select the GSTIN against which DRC-07 has to be created/Initiated. Once

GSTIN is selected, registration details are made available. The user can

activate the task using ‘Action’ button on the right side and can opt for

Create or Initiate task with his privileges, by clicking the task button.

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The procedure of creating the task is as under:

The user can Create by clicking ‘Create DRC-07’. Message box displays

for confirmation. The user can confirm by marking ‘yes’.

The created task takes the user to entry module under ‘Form GST DRC-07’,

which has tabs Order Details, Description, Demand Details, Personal

Penalty, Documents & Remarks History. The user can make entry tab

wise.

All Demand Orders (Order In Original / Confirmed Orders) issued under Sec

73, 74 and 76 of CGST Act are enabled for creation of DRC-07. Order

proposing to recover Erroneously availed/ utilized Transitional Credit is also

covered. Penalties imposed under the Act are also recoverable through this

module.

Orders confirming tax, interest and penalty under Sections 129 and 130 of

CGST Act related to detention, seizure and release of goods and

conveyances in transit (MOV-09 and MOV-11 FORMS as per Circular

41/15/2018-GST dated 13th April, 2018).

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The module ‘Order Details’ is sub-divided into ‘Order Issue Details’ and

‘SCN Details’. The following is ‘Order Issue Details’ module:

Details to be entered field wise are:

1) Order Issue Date: Enter date of issue of order(manual).

2) Financial Year: Ex: 2018-2019. (As Financial Year is not a part of

prescribed DRC-07 form, system automatically captures current financial

year).

3)Tax Period: Calendars are provided for the fields ‘from date’ and ‘to date’,

the user can select the month from the calendars.

4) Order Type: Enter Section Number. Ex: 73 (in case order issued under

Section 73) by selecting dropdown menu. ‘Others’ option is provided and the

user can enter the Section No., which is not specified in the dropdown menu.

Ex: For E-way bill related issues, select ‘Others’

5) Issues involved: Select the issues from the dropdown menu, such as

classification, valuation, rate of duty etc. Others(specify) is provided for

entering the issue which is not specified, for which text box is provided. The

user can select multiple issues also.

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6) Payment Due Date: System auto populates the 90th day from the ‘Order

issue date’. This date can be edited as per Law (Ex: For E-way bill).

7) Order Number (Manually Issued): Enter order number of manually issued

order.

8) Order issued by: Enter the full SSOID of the Adjudicating Authority. Search

facility is provided to get SSOID (by clicking on the User Directory Icon)

9) Officer Name: Auto populated once SSOID is selected.

10) Designation: The designation of the adjudicating authority, who passed

the order can be selected from the dropdown menu (enter the designation

held by the officer at the time of adjudication).

11) Appellate Authority: The system auto populates the Appellate Authority

once the Designation of Adjudicating Authority is selected.

12) Approved by: Mark the officer, who will approve the form.

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Module with entered fields is displayed as under:

The user can save at this stage or can go to next tabs by clicking ‘Next’

button. These options are available at the other screens also.

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The user can enter ‘SCN details’ as under:

Notice Type: Using dropdown menu, type of notice i.e, MOV or SCN or SOD

can be selected.

1) MOV (E-way bill related issues select MOV) :

MOV No. : Enter number of FORM GST MOV-07(Notice for order in FORM

MOV-09), FORM GST MOV-10 (Notice for order in FORM MOV-11).

MOV issue Date: Enter date of FORM GST MOV-07(Notice for order in

FORM MOV-09), FORM GST MOV-10 (Notice for order in FORM MOV-11)

2)SCN: Enter SCN No and SCN Issue Date.

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3) In case of SOD: The following fields will appear. Enter SOD No and SOD

Issue Date in respective fields.

And also enter

SCN No(Applicable only for SOD entry): Enter number of Show Cause

Notice issued, on which reliance is placed for issue of SOD.

SCN Issue Date: Applicable only for SOD entry. Enter date of Show Cause

Notice issued, on which reliance is placed for issue of SOD.

Formation: Select the formation, where the show cause notice or Statement

of Demand or MOV had been issued.

Module with entered fields is displayed as under:

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Description

HSN Description:

Use ‘Add’ button to get an entry row. User has to search/enter HSN code.

Once HSN Code is entered, description of the HSN gets populated in field

‘Description’. The entered fields are displayed as under:

Similar exercise can be done for services under ‘Service Description’

module.

Note: At least one field among HSN or SAC is mandatory.

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Demand Details

The user can move to ‘Demand Details’ and click on ‘Add’ for entering

demand, penalty etc:

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The details to be entered are under:

1) Tax Rate: Enter the value ‘rate of tax’ leviable from the order.

2) Turnover: Enter the value ‘value of turn over’ from the order.

3) Place of Supply: Select ‘State/Union Territory name’ for place of supply

from the dropdown menu. Automatically, relative Acts ie CGST,2017,

SGST,2017, IGST,2017 gets populated in field ‘Act’ depending upon Intra-

State or Inter-State supply.

4) Tax/Cess: The demand amount of Tax/Cess or the balance amount of

Tax/Cess (in case payments are already made) has to be selected. In case

of Intra-State supply, select ‘Tax amount demanded’ under CGST,2017 and

‘Tax amount demanded’ under SGST,2017 for making separate entries

against CGST and SGST. For Inter-State supply and SEZ supply, entries be

made against IGST.

5) Interest: The value of interest has to be worked by the user selecting the

tax amount, interest rate and time period till the date of issue of order. Enter

the values.

Similarly, select the values ‘Penalty imposed’ from the order and enter the

fields ‘Penalty’.

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The other dues like redemption fine, other amounts can be entered in field

‘Other’.

Note: It shall be ensured that separate entries are made for CGST, SGST or

IGST, using separate rows clicking ‘Add’ button.

The entered field are displayed as under:

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Personal Penalty

The user can use ‘Personal Penalty’ tab for entering personal penalty

details by clicking on ‘Add’.

Data Entry:

1)Name: Select ‘name of the person’ on whom personal penalty has been

imposed and enter the same.

2) Address: Enter ‘address’ from the order.

3) Contact Number: Enter phone No./Mobile No. of the person.

4)Email ID: Select ‘Email ID’ of the person from the data available and

enter.

5) Demand Amount: Select ‘penalty imposed’ and enter.

6) PAN/Driving Licence/Adhaar: Select PAN No./Driving Licence No./

Adhaar No. of the person from the data available and enter. Multiple IDs can

be entered using ‘/’.

The user is provided with ‘Add’ option for entering penalty on other person

also.

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The following screen displays the entered data:

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Documents

The user can use tab ‘Documents’ for uploading the documents like order

and enclosures to the order.

The user can upload the documents by browsing documents & selecting

the specific document under ‘File Upload’ option and at a time file upto

1MB can be uploaded. In case of bulky document, the document can be

uploaded in parts giving identifications.

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Click on “Permit all access”

Select “D drive”

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Select path to file and upload.

Note: For upload from an AIO, the documents must be stored in the local

drive preferably the D drive.

Once the document is uploaded, the same is displayed as below:

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Next the user can access ‘Remarks History’ using options, which displays

the task performed by the officers.

The user, after all the tasks of entries, can approve the transaction. The

user can select ‘Action’ and then ‘Approve’.

‘Approve’ option allows the user to make comments in the ‘text box-

Remarks of Approving Authority’ displayed by the system.

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After posting the comments/remarks and clicking ‘Approve’. The system

alerts for confirmation and the user can give confirmation by clicking ‘Yes’.

Once the approval is given, the System will generate the DRC-07 with

Unique Transaction Number (System Generated Order Number). The form

gets added to ‘DRC-07 Approved List’.

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DRC-07 Approved:

Navigation path for DRC-07 Approved list is as below:

Menu > Dispute, Settlement and Resolution > DRC-07 Approved

Under ‘DSR Approved List’, the user can search the status of the form

prepared.

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The form can be viewed by searching and selecting the GSTIN.

View of Approved DRC-07:

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Preview of Summary:

The user can download or view the form using the respective options.

The download form is displayed as under:

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The view of the form is displayed as under:

On Submit, System will push DRC_07 to GSTN via API and on successful

submit, GSTN system will generate Demand ID and CBIC-GST application

will update the Demand ID into DRC_07 transaction.

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The tax payer gets ‘SMS’ and ‘Email’ on uploading of the form as under.

SMS Format:

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E-mail Format:

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Approved DRC-07 will be pushed to GSTN through an API. A Demand ID

will be created by GSTN and the same demand amount gets added to

Liability Ledger Part II of the tax payer against that Demand ID. The tax

payer can set off the liability, by making payment for that Demand ID.

Through a Response API, CBIC-GST system will get the Demand ID and

updates the Approved DRC-07 list and Liability Ledger Part II of the

taxpayer.

Menu > Dispute, Settlement and Resolution > DRC-07 Approved

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Once the user selects the GSTIN, the systems displays the form with

demand ID.

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Initiate DRC-07

The user can also delegate a task to his subordinate officer by Initiating

DRC-07.

Initiate = Create + Auto Delegate

To Initiate a task, a user can navigate to:

Menu > Dispute, Settlement and Resolution > Initiate/Create DRC-07.

The Screen displays the GSTINs of the selected formation. The user can

filter GSTIN, using search options in fields GSTIN, PAN (PAN number),

Trade Name etc.

Select the GSTIN against which DRC-07 has to be created/Initiated. Once

GSTIN is selected, registration details are made available. The user can

activate the task using ‘Action’ button on the right side and can opt for

Initiate DRC-07.

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A pop up will be opened, where user can enter few mandatory details like

Legal Name, Address, order No, Date of issue of order, Issue, Order type

etc.

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Once the details are entered, the user can use ‘Submit’ and the system

asks for confirmation.

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Once confirmed, system alerts on initiation.

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The delegated user can complete the task using Initiated DRC-07.

The delegated user can go to Task List (Menu > Task List > DSR) and click

on Complete DRC-07.

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The delegated user gets in to ‘DRC List Page’.

By clicking ‘Order Number’, the user gets to ‘Form GST DRC-07’ for

making entries.

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The delegated user can fill or edit the data and sends it for approval by

clicking ‘submit’ button, making comments in text box ‘Remarks of

Authority’ and giving confirmation.

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Once the delegated officer, submits the form for approval.

(a) The user can APPROVE if is completed in all aspects.

(b) Or can SEND BACK to the delegated officer for rework, in case work

is incomplete or incorrect, using ‘Send Back’ option.

(c) Or can CANCEL, citing valid reasons.

1.1. Approve

After navigating to Menu > Task List > DSR, click on Pending for Final

Approval.

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Click on respective Order No to complete the final action.

User can check the all the fields and if accepeted, can give the final consent

by clicking Approve after commenting the Remark text box.

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After clicking Yes, system will generate an Order Number and a confirmation

popup will come as shown below:

1.2. Send Back

The user can also send back to the delegated officer for rework, in case

work is incomplete or incorrect, using ‘Send Back’ option.

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Click on Send Back after commenting in Remarks text box.

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A confirmation popup will be shown as below:

1.3 Cancel

The user can cancel the form by getting into ‘Form GST DRC’, wherein there

is an option ‘Cancel’ for cancellation. Upon clicking ‘cancel’, posting

comments in text box ‘Remarks of Authority’ and giving confirmation, the

form gets cancelled.

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From the tax payer’s view:

Once the tax payer gets SMS/ E-mail on issue of FORM GST DRC-07, he

can log into GSTN portal, using his login credentials:

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The tax payer on his dash board, navigates <Services>, < view notices and

orders> to get to FORM GST DRC-07. He can note the details of order

issued and the demand ID .

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Next, the tax payer can navigate to ‘Electronic Liability Register’ by clicking

menu ‘Services’ and ‘Electronic Liability Register’

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Once the ‘Electronic Liability Register’ is displayed, the tax payer can select

particular time period by entering fields ‘From Date’ and ‘To Date’.

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The system displays the details of liabilities of the assesse for that period,

with Demand ID, DR/CR(Debit/Credit), Reference No. against DRC-07

demand. The liabilities are shown separately under CGST, SGST and

IGST/UTGST.

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For making payments, the tax payer has to access ‘Payment towards

Demand’ though <Services>, <Ledger>, <Payment towards Demand>

selecting particular time period by entering ‘From Date’ and ‘To Date’.

The user can use ‘Select’ button to get the details of breakup of demand

under various heads (tax, penalty, interest etc.) for a particular ‘Demand

ID’.

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The registers give the details demand outstanding. The option ‘Amount

intended to be paid’ can be used for making payments by entering the

amount dues in the fields under different heads. The payments can be made

from available balance in the Electronic Cash Ledger and the Electronic

Credit Ledger.

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System will display Payment successful message.

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View of Liability Ledger Part II from the department side:

Tax Officer can view the Liability Ledger Part II to know the discharge of

liability:

The officer/user can log into using his SSO-ID.

The user has to select ‘Change Formation’ for the jurisdiction.

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Navigation path for Liability Ledger Part II:

Menu > Payments > View Ledgers (under Ledgers Details page).

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The user has to select the particular GSTIN using options i.e. PAN, GSTIN

etc. through search mode.

Click on that particular GSTIN

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Now click on the search icon.

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On selecting GSTIN, the system displays the details of different ledgers.

The user can select ‘Liability Ledger Part II’ to get the details.

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User can view the Liability Ledger Part II Date wise, Demand ID wise.

To get the details for a particular time period, the user has to enter ‘From

Date’ and ‘To Date’.

The ledger displays the amounts for the time period. The user can check

the amount against Demand ID and also amounts credited to off-set the

demand.

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To check Demand ID wise, user has to enter particular Demand ID and

click on search.

All the Debit and Credit entries will be shown against that particular

Demand ID.

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The user can logout, after verification.

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