By the end of this module - PowerPoint Presentation

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2. By the end of this module, you will be able to initiate and exercise actions under the Enforcement Module for the following: Enquiry before the case is created Creation of Case Id Notice calling information Issue Summons Upload Report Inspection or Search & Seizure Survey of Unregistered Dealer History/ Past offenses and Penal actions/ ProsecutionInterception of Conveyance/ Goods when in movementSummary of Tabs Available in Enforcement ModuleEnforcement - Module Objectives

3. Tax Officials Roles for Enforcement

4. Tax Officials Roles for Enforcement

5. Enforcement

6. Enquiry before Case id

7. Officer may initiate enquiry before case creation when he requires information for a Registered Taxpayer/Temp Id Taxpayer from within/ Other StateTo initiate enquiry the Officer can Log-in > navigate to Statutory Functions > Enforcement > Enquiry before case creationTo search an initiated Enquiry the Officer can Log-in > navigate to Statutory Functions > Enforcement > Pending EnquiryAn enquiry raised within State can be assigned to HQ/ Zonal/ Divisional/ Circle/ Ward Enforcement Officer i.e. to any role and to any jurisdiction, irrespective of the role/ jurisdiction of the Enforcement officer raising the EnquiryEnquiry before Case id

8. Officer can raise an Enquiry outside his state on the GST Portal if the enquiry involves temporary id/taxpayer of another stateEnquiry to an officer of other state can only be raised through HQ Enforcement OfficerIn other state, the HQ may assign the Enquiry to any Enforcement Officer and a new enquiry number can be initiated to forward the said enquiry and obtain the responseOnce response is obtained same can be attached to the said enquiry number received from other stateThere is no time limit to submit the Enquiry response within/outside StateAn alert will be send again after 15 days from the Date of Enquiry submission, if no response is submitted for the said Enquiry numberEnquiry before Case id

9. Enquiry can be raised to one Enforcement officer at a time with respect to an enquiry number However multiple enquiry may be created for same GSTIN. There will be separate Enquiry number for each enquiryNo response to an Enquiry will be allowed to be submit again, once submitted successfullyEnforcement officer can conduct the enquiry proceedings offline to obtain information about the Enquired GSTIN/temp idAs soon as the case is submitted/raised to Enforcement officer, alert will be triggered to that Enforcement officerIn Back Office Dashboard the Enforcement officer can view all the alerts triggered against their ID under- Statutory functions> My Tasks Enquiry before Case id

10. In case of interstate enquiry> HQ Enforcement officer who has sent the response to enquiry, is to be allowed to view the final status of the Enforcement proceedings along with Latest order copyIn case the Enforcement case is created and closed for the GSTIN/Temp id for which Enquiry was raised from other state and latest order was also raised in the said case id, Copy of same is to be made available to such HQ Enforcement officeNone of the enquiry information uploaded/required will be available to taxpayerOn submit of response to an Enquiry an alert will be triggered to the sender of the Enquiry on his BO DashboardOfficer can login and navigate to "My Tasks" screen to open the Enquiry Case and view the responseOr the Officer may go to Enquiry page and view response from the tab ‘Enquiry Response’Enquiry before Case id

11. Enquiry before Case id

12. Enquiry raised within State Enquiry before Case id

13. Enforcement

14. Creation of Case id

15. In Creation of Case IDCase ID can be created either based on recommendation received from other Officer or information received from other source (third party information) or Suo- moto initiation based on information available with the OfficerCase ID can be created by HQ/Zonal/Divisional/Circle/Ward Enforcement Officer for any GSTIN/ Temp ID in the same State irrespective of jurisdiction (Center/ State)Click the SAVE & PROCEED buttonBefore creating any Case ID against an unregistered person, Temporary ID must be created Creation of Case id

16. In Creation of Case IDLog-in > navigate to Statutory Functions > Enforcement > Initiate New CaseTemporary id is to be created before initiating proceeding against unregistered personIf the new case is created by a Circle or Ward Enforcement officer, they must get it approved from their immediate supervisor or the one above itOnce case id is generated, Circle Enforcement Officer can assign the case to Zonal/Divisional Enforcement officer of the concerned Circle, seeking permissionCreation of Case id

17. Creation of Case id

18. Creation of New Case id page Creation of Case id

19. Creation of New Case id page contd..Creation of Case id

20. Enforcement

21. Notice calling informationCase id created/availableBased on information or suo moto seek informationResponse received in time?Verify the documents/ informationNoResponds within timeSend ReminderYesYesNoNoIssue Notice to registered/ unregistered person/ third party Upload ReportWhether 3rd Reminder sentSeek response from another personNoYesNoResponds receivedYes

22. Log-in > navigate to Statutory Functions > Enforcement > Pending Cases > Notice Calling InformationEnforcement Officer can seek information from Taxpayer/ Third party to provide specific informationOfficer has reason to believe that enforcement action is required against any Taxpayer and further information/evidence is neededEnforcement Officer has already created the Case idNotice calling information can be called by Enforcement Officer only for the cases where they are Primary OfficerNotice calling information

23. Multiple Notices may be issued in a Pending CaseDetails of already issued notices will be displayed In case Taxpayer is the Recipient of the Notice, an intimation will be sent on his/her registered email ID and mobile number. Also, their Dashboard will be updated with the said NoticeIn case Third Party is the Recipient of the Notice, the Notice will be sent to them via post or special messenger. No other intimation will be sent to themNotice calling information

24. Notice calling information

25. Enforcement

26. Issue SummonsCase id created/availableBased on information or reason to believe that presence of person is necessary to produce documents/ evidenceeResponse to SummonsVerify the documents/ informationAppears with evidenceIssue AdjournmentYesNoNoIssue summonsUpload ReportWhether 3rd Adjournment issuedAppears with evidenceNoYesNoYesReceive the documents/ informationRequests Adjournment

27. Log-in > navigate to Statutory Functions > Enforcement > Pending Cases > Notice to SummonEnforcement Officer to issue summons to 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.Presence of a person is necessary either with documents or for recording statements or for production evidenceEnforcement Officer has already created the Case idThe Primary user of the case, will be the one where the case is appearing in the pending list of Enforcement casesDraft of this Notice can be saved on the GST Portal for 15 days by clicking on the SAVE AS DRAFT button anytime while entering data in itIssue Summons

28. Multiple Notices to Summon may be issued in a Pending CaseDetails of already issued notices will be displayed In case Taxpayer himself is the Recipient of the Notice, an intimation will be sent on his/her registered email ID and mobile number. Also, their Dashboard will be updated with the said NoticeIn case the notice is not issued to the taxpayer (for whom the case was created), Notice not made available on taxpayer’s dashboard and no email intimation to be sent to the taxpayer/ third partyNotice for Summon may be issued offline to related parties of Taxpayer, Banks, Third Party, Officer will upload the notice issued offline in ‘Reference’ folderIssue Summons

29. Issue Summons

30. Enforcement

31. Inspection or Search & SeizureGST Form NumberDescriptionRuleFORM GST INS-01AUTHORISATION FOR INSPECTION OR SEARCHRule 139 (1)FORM GST INS-02ORDER OF SEIZURERule 139(2) FORM GST INS-03ORDER OF PROHIBITION Rule 139(4) FORM GST INS-04BOND FOR RELEASE OF GOODS SEIZEDRule 140(1) FORM GST INS-05ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS NATURERule 141(1)

32. Reason to believe that any Goods/Vehicles/ Documents/ Things are liable to be searched or seizedSeeks Permission Goods or Documents seized?NoPerson pays requisite amount for goodsIssue Order of Detention or SeizureYesYesIssue Order of ProhibitionOrIssue Release OrderINS-05YesConducts Search(Offline Activity)NoOfficer at Joint Commissioner or above Grants permission/ Search warrantINS-02Furnish Security as Bond for Release of GoodsINS-04INS-03Dispose goods In prescribed mannerDeposit sale proceedsINS-01Upload ReportCloseCase id created/availableYesNoGoods perishable or hazardous in natureNoIf Acceptable, Issue Release OrderNoUpload ReportNoPay applicable tax, interest & penaltyOrInspection or Search & Seizure

33. Log-in > navigate to Statutory Functions > Enforcement > Pending Cases > Propose/Assign > Assignment Type > Seeking ApprovalEnforcement Officer to seek permission from their respective, as applicable, HQ/Zonal/ Divisional Enforcement Officer to initiate Inspection or Search and SeizureFor seeking such permission Officer would prepare the document details offline and he has to assign the case to HQ/Zonal/Divisional Enforcement Officer When case is sent for approval Enforcement Case ID starts appearing in Pending Cases' list of the Supervising Officer and is removed from the Pending Cases' list of the Enforcement Officer who has sent it for approvalThe Supervising Officer will be intimated about the proposal by an alert on his/her dashboard in "My Tasks" and also an email on his/her registered email IDInspection or Search & Seizure

34. The Officer to whom the Case id is assigned for seeking approval can view the case from the list under My Task screenThe Officer may review the Case details from the CASE DETAILS tab and review Assignment details from PROPOSE/ASSIGN tabHe may Approve the case or Reject the case through the Propose/Assign tabIn case of Approval: Select “Approval Provided” under Assignment TypeThe Status of the Case ID is updated to "Case Approved“Issue authorization in Form GST INS-01In case of Rejection: Select “Request Rejected” under Assignment TypeThe Status of the Case ID is updated to "Case Rejected"Inspection or Search & Seizure

35. On Approval or Rejection the case would be re-assigned to the concerned OfficerOn re-assignment of case by Supervising Officer to concerned Enforcement Officer:The Enforcement Case ID starts appearing in Pending Cases' list of the concerned Officer and is removed from the Pending Cases' list of the SupervisorThe concerned Officer will be intimated about the re-assignment by an alert on his/her dashboard in "My Tasks" and also an email on his/her registered email IDIn case of Rejection the concerned Enforcement officer should stop the further proceedings and close the caseIn case of Approval the concerned Enforcement officer can start the further investigation proceedings and close the caseInspection or Search & Seizure

36. Issuing INS-01To issue GST INS-01, Authorization for conducting search/inspection in the premises of registered taxpayer or an unregistered taxpayer and to seize goods and/or documents, if requiredSelect the Information Request tab, click Add Information Request to open the drop-down list and select ‘INS-01-Authorisation For Inspection Or Search’. Fill in the details, Preview the document, Issue by signing with DSCDraft of this Authorization can be Saved on the GST Portal for 15 days by clicking on the SAVE AS DRAFT button anytime while entering data in itDraft would be available for 15 days on the INFORMATION REQUEST Dashboard and after 15 days it will be automatically purged from the PortalIf authorization granted in INS-01, then Enforcement Officer conducts the surprise Inspection or search & seizure process (offline process)Inspection or Search & Seizure

37. INS-01Inspection or Search & Seizure

38. INS-01 contd…Inspection or Search & Seizure

39. Post completion of inspection or search, Panchnama is required to be filed In ‘Proceeding’ folder select “Panchnama” and fill the details in fields provided and attach the document. Based on these, system generated Panchnama will be filedSeparate Panchnama is required to be filed for every premises searched for the said case IDIn case the Enforcement Officer does not decide to seize/prohibit any goods, then he can upload the report of the case In case the Officer wants to seize/prohibit any goods then issue order of Seizure via form “GST INS-02 Order of Seizure” orWhere it is not practicable to seize any such goods, issue order in form “GST INS-03 Order of Prohibition”Taxpayer can physically furnish bond for releasing the goods on provisional basis Officer, with whom the case is appearing in Pending list, can upload the bond/security copy in the ‘Proceedings’ folder by selecting ‘GST INS-04 Bond for release of goods seized’Inspection or Search & Seizure

40. On upload Form INS-04 Bond for Release of Goods Seized on the GST Portal, ARN/Case ID Status is updated as “GST INS-04 Accepted”An intimation of the accepted GST INS-04 Form is sent to the Taxpayer on his/her registered email ID and mobile number and he can view the accepted Form on his dashboardBased on the security/ bond furnished by the Taxpayer the Officer may decide to release the goodsTo release the goods select Order type as “Order of release of Goods” In case the goods to be released are hazardous/perishable then select Order type as “GST INS -05 Order of Release of Goods”On issuance of Order of release the case id status is updatedAn intimation of the issued Order is sent to the Taxpayer on his/her registered email ID and mobile number and he can view the accepted Form on his dashboardInspection or Search & Seizure

41. Enforcement

42. Survey of Unregistered DealerPrepare Request for Survey Offline & Convert to PDFAssign case to Approving Officer - Seeking Permission – Request for Survey Assign case to Senior Officer – as For ReviewConducts Survey(Offline Activity)Approving Officerto review request & Assign case as -Survey ApprovedAfter Reviewing Report Senior Officer mayUpload ReportRequest RejectedCase id created/availableOthers – Giving Feedback or Seeking information Update Request and detailsAssign case to Officer as Post ReviewAssign case to other Officer as Add Recommendation

43. Log-in > navigate to Statutory Functions > Enforcement > Pending Cases > Propose / Assign > Request for SurveyOnce the case is sent for approval to the Supervisor the Case ID starts appearing in Pending Cases list of the Officer to whom it has been sent and is removed from the Pending Cases list of the Enforcement Officer who has sent it for approvalThe senior Officer will be intimated about the proposal by an alert on his/her dashboard in "My Tasks" and also an email on his/her registered email IDThe senior Officer has to act on the Case ID that was assigned to them as "Request for Survey" by Enforcement OfficerThey can either provide approval or reject it or provide feedback/seek clarifications and reassign the case to Enforcement Officer using the relevant tab under Propose / Assign Survey of Unregistered Dealer

44. The Case ID starts appearing in Pending Cases' list of the Enforcement Officer and is removed from the Pending Cases' list of the approving OfficerEnforcement Officer will be intimated about the re-assignment by an alert on his/her dashboard in "My Tasks" and also an email on his/her registered email IDIf Case ID has been updated to "Request for Survey Approved“, the Enforcement Officer will conduct the Survey offline and update the report based on Survey proceedings as Preliminary report/ Final reportTo review the uploaded Report submitted by the Enforcement Officer, the Senior Officer by clicking on Propose / Assign tab can view that case has ben sent for ReviewThe Preliminary and/or the Final Report would be available for download and review from the Proceedings tabSurvey of Unregistered Dealer

45. Post review the senior Officer can either send the case back to the Enforcement Officer with their review comments or close the case or recommend the case as Add Recommendation for further actionIf the case was sent Post Review with review comments the Enforcement Officer may update the Report and send it again for ReviewOr the Enforcement Officer may follow other instructions given Post Review by the senior Officer to assign the case as Add Recommendation and select ‘For Processing’ as assignment typeOr the Enforcement Officer may seek assistance of any other Officer by selecting ‘Requisition for Assistance’ as assignment type under Add RecommendationSurvey of Unregistered Dealer

46. Request for Survey assigned to senior officerSurvey of Unregistered Dealer

47. The approving Officer may respond to Request for Survey by selecting any of the below tabs:Survey of Unregistered Dealer

48. The case id is assigned by using the below page under Propose / Assign:Survey of Unregistered Dealer

49. Enforcement

50. 12Primary User uploadsPreliminary Report / Final ReportAlso accessible by Immediate SupervisorLog in > Statutory Functions >Enforcement > Proceedings >Preliminary Report / Final ReportRetrieve Saved Record / Add New RecordOr Search Pre GSTHistory from RecordsTake further action as per comments received3456Upload Report

51. Uploading the preliminary / final report by Enforcement OfficerPre-conditions - Enforcement Officer: has issued summonshas sought information from Taxpayer/ third partieshas conducted Inspection or search& seizurehas detained the goods and/or vehiclehas conducted Survey of Unregistered DealerFor Final Report - Enforcement Officer has uploaded all report corresponding to that particular Case IdSystem does not restrict the issuance based on above pre-condition as it depends on the fact of the caseUpload Report

52. Uploading the preliminary / final report by Enforcement OfficerPost-conditions - Enforcement Officer: can close the casecan refer the case for Assessmentcan refer the case for Auditcan refer the case to Issue Noticecan refer the case to Issue Ordercan assign the case to another tax OfficerAlert goes to the Enforcement officer (HQ/Zonal/Divisional/ Circle/ Ward Enforcement Officer) to whom the case has been assignedUpload Report

53. Log-in > navigate to Statutory Functions > Enforcement > Pending Cases > Proceedings > Preliminary Report or > Final ReportA case can be closed without submitting Preliminary report / final reportAn intimation of the closure of the case will be sent to the immediate supervisor of the Primary user in "My Task“Once the case is closed, no further order/ notices can be issued and the Case ID will not appear in Pending listUpload Report

54. In case the GSTIN/Temp id against which the Enforcement proceedings were concluded (closed) all the data related to issued orders will be sent to concerned adjudicating authorities In case of GSTIN / Temp id related to Model 2 states it shall be made available for respective Adjudicating authorities through the GSTN portalIn case of GSTIN / Temp id related to Model 1 states it shall be made available for respective Adjudicating authorities through APIsIn Back Office Dashboard there is a functionality with Enforcement officer to view all the alerts triggered against their ID under- Statutory functions > My taskUpload Report

55. Proceedings TabUpload Report

56. Preliminary Report Upload Report

57. Final Report Upload Report

58. Final Report Upload Report

59. Enforcement

60. 12StatutoryFunctionsEnforcementLog inRetrieve Saved Record / Add New RecordOr Search Pre GSTHistory from RecordsPre-GSTOffence History3456History/ Past offenses and Penal actions/ Prosecution

61. Officer requires to upload information of a taxpayer for any Past offenses and Penal actions/ ProsecutionInformation obtained from any sources for any Past offences/ Penal actions/ ProsecutionDetails may be filled for the following fields:Details of the taxpayerDetails of proceedings in Earlier lawDetails of Prosecution/ ArrestDetails of Related parties to the caseAttachmentsHistory/ Past offenses and Penal actions/ Prosecution

62. Enter Details of the taxpayerHistory/ Past offenses and Penal actions/ Prosecution

63. Enter Details of the taxpayerHistory/ Past offenses and Penal actions/ Prosecution

64. Prosecution Details of the taxpayerHistory/ Past offenses and Penal actions/ Prosecution

65. Enforcement

66. Summary of Circular 41/2018, further amended by 49/2018, Circular 64/2018 & circular 88/2019PIC fails to produce documents/ PO intends to undertake inspectionRecord statement of PICMov-01Order for inspection/Verification of Conveyance, goods & DocumentsMov-02Person in chargeProper officerPrepare a report and upload itPart A of EWB-03Proper officerWithin 24 hoursExtension requiredPermission from Commissioner or Authorised officerProper officerCopy of order of extension shall be servedYesNoMov-03

67. Summary of Circular 41/2018, further amended by 49/2018, Circular 64/2018 & circular 88/2019On Completion of Physical verification/ Inspection, prepare report of Such VerificationMov-04Serve a copy of PIC of Goods & ConveyancePerson in chargeRecord Final reportPart B of EWB-03Within 3 days of Physical VerificationProper officer

68. Summary of Circular 41/2018, further amended by 49/2018, Circular 64/2018 & circular 88/2019Satisfied with the Verification or Inspection ?Issue Release orderMov-05YesNoOrder of DetentionMov-06Notice u/s 129 (3) of GST ACTMov-07Proper officerProper officerProper officerTaxpayer Appear?

69. Summary of Circular 41/2018, further amended by 49/2018, Circular 64/2018 & circular 88/2019Owner/Authorised person come to pay tax & PenaltyUpload the order of Demand of tax & penaltyMov-09Proper officerTaxpayerOwner/Authorised person or any other person come forward to furnish security & bondFurnish Security & BondMov-08Issue Release orderMov-05Proper officerFinalization of proceedings shall be taken on priority basisOwner/Authorised person doesn’t come to pay tax & PenaltyUpload the order of demand of tax & penalty, speaking order if objection are filedMov-09Proper officerTaxpayerTaxpayer

70. Summary of Circular 41/2018, further amended by 49/2018, Circular 64/2018 & circular 88/2019Tax paid within 14 days of MOV-06 ?SCN for Confiscation of Goods & ConveyanceIssue Release order, In case security furnished, Security might be adjusted against demandMov-05Proper officerMov-10Tax, penalty & fine paid?Issue Release orderMov-05Proper officerYesIssue Confiscation orderMov-11NoNo person came forward within 3 months to pay tax, penalty & fine. Hence, Goods or/& Conveyance shall be AuctionedNoYes

71. Enforcement

72. Summary of Tabs available in Enforcement ModuleDashboard

73. Functional Tabs available under Task Bar Summary of Tabs available in Enforcement Module

74. Search Tabs Summary of Tabs available in Enforcement Module

75. Case Details Page Summary of Tabs available in Enforcement Module

76. Notice Tabs Summary of Tabs available in Enforcement Module

77. Replies Tabs Summary of Tabs available in Enforcement Module

78. Proceedings Tabs Summary of Tabs available in Enforcement Module

79. Orders Tabs Summary of Tabs available in Enforcement Module

80. Assign Case Tabs Summary of Tabs available in Enforcement Module

81. Propose / Assign Assignment Type Tabs Summary of Tabs available in Enforcement Module

82. Add Recommendation Assignment Type Tabs Summary of Tabs available in Enforcement Module

83. References Tabs Summary of Tabs available in Enforcement Module

84. Information Request Tabs Summary of Tabs available in Enforcement Module

85. Information Response Tabs Summary of Tabs available in Enforcement Module

86. End of Module