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HANDS-ON-LESSONS ON GSTN-BO APPLICATION UPDATED AS ON 10-05-2024
HANDS-ON-LESSONS
ON
GSTN-BO
Compiled By:
Akhilesh Kumar
Superintendent of Central Tax
CGST & CX
Ranchi Commissionerate
Mobile: 99738-22622
Email: akhilesh.kumar.cgst@gov.in
USERS ARE REQUESTED
PLEASE DO NOT TAKE PRINT.
PLEASE KEEP IT IN YOUR ELECTRONIC DEVICES.
LINKS ARE PROVIDED FOR EASY NAVIGATION BETWEEN TOPICS.
PLEASE HELP US IN SAVING TREES FOR BETTERMENT OF OUR PLANET.
COMPILED BY: AKHILESH KUMAR, SUPERINTENDENT, CGST RANCHI COMMISSIONERATE

Page 1 of 51 Mobile: 99738-22622 Email: akhilesh.kumar.cgst@gov.in
PREFACE
I, Akhilesh Kumar, Superintendent, CGST Ranchi Commissionerate had published

“Hands-on-Lessons on e-Office” at Antarang Portal in 2021, soon after launch of e-Office for the
Departmental Tax Officials. It was widely accepted by all the Tax Officials and was highly useful on
various aspects of e-Office. This publication is still available at the Antarang, which can be
downloaded through Tax Official’s login.
The “Hands-on-Lessons on e-Office” was just created as a step-by-step procedure

on all the topics of e-Office. The manual provided by NIC is the basic book on e-Office and it
contains many screenshots for clear understanding and use. But, it is a big book and requires multiple
reading to understand all topics. This inspired me to think to create a simple step-by-step procedural
booklet for the Departmental Tax Officials.
Now, GSTN-BO for Tax Official’s login at the GST portal is launched on 3rd May
2024, I have tried to prepare “Hands-on-Lessons on GSTN-BO” for easy understanding and use of the
Portal efficiently and effectively by our Departmental Tax Officials. It is also uploaded at Antarang
Portal and may also be downloaded from there.
ACKNOWLEDGEMENT
I was chosen as Key Master Trainer for Ranchi Commissionerate by Sri Suven
Dasgupta, Additional Commissioner, CGST, Ranchi. Later on, I was given responsibility as Nodal
Tax Official for Ranchi Commissionerate by CCO, Ranchi Zone, Patna. I had got training as Master
Trainer at NACIN Zonal Training Institute Kolkata from 15th January 2024 to 19th January 2024 on
GSTN-BO. I am highly thankful to the Tax Officials of NACIN ZTI Kolkata, specially Sri Ashok
Kumar Das, Course Director for excellent arrangement of the Course. The two faculties, namely Sri
Ikesh Nagpal and Sri Himanshu Sethi left no stone unturned in giving knowledge of all aspects of
GSTN-BO. Later on, after two months, Sri K B Satheswaran along with his team gave additional
Inputs on GSTN-BO. I am highly thankful to these personalities for all their efforts in making me
understand the basic aspects of GSTN-BO.
DISCLAIMER
As I have yet not done Hands-on-Practice on GSTN-BO on any Topic, there are
possibilities of errors in this compilation. It is requested that necessary suggestions may please be
forwarded to be at akhilesh.kumar.cgst@gov.in and on whatsapp at 99738-22622. I will try my best to
incorporate them for creation of a useful handy booklet on GSTN-BO for the Departmental Tax
Officials.
PLEASE REMEMBER
WHILE TRANSITION FROM CBIC-GST APPLICATION TO GSTN-BO APPLICATION,
TAX OFFICIAL WILL HAVE TO LEARN MANY NEW THINGS.
AT THE SAME TIME, TAX OFFICIAL WILL HAVE TO UN-LEARN MANY THINGS.

INDEX
Lesson-1 LOGIN TO DEPARTMENTAL GST WEBSITE BY TAX Page-4

OFFICIAL
Lesson-2 REGISTER DIGITAL SIGNATURE CERTIFICATE Page-5
Lesson-3 VIEWING YOUR DASHBOARD Page-6
Lesson-4 GENERATION OF REFERENCE NUMBER “RFN” Page-8
Lesson-5 SEARCH GSTIN and TAXPAYER DETAILS Page-9
Lesson-6 SEARCH RECORDS OF TAXPAYERS Page-10
Lesson-7 SEARCH RECORDS OF RETURNS FILED BY Page-10
TAXPAYERS
Lesson-8 UTILIZING CASH/ ITC FOR PAYMENT OF DEMAND ON Page-11
BEHALF OF TAXPAYER
Lesson-9 TO KNOW WORK ITEMS ASSIGNED TO TAX OFFICIAL Page-11
Lesson-10 RE-ASSIGN WORK ITEMS TO OTHER TAX OFFICIAL Page-12
IN CASE OF YOUR NON-AVAILABILITY TO COMPLETE
A TASK
Lesson-11 RE-ASSIGN WORK ITEMS TO OTHER TAX OFFICIAL Page-12
IN THE ROLE OF RE-ASSIGN CASES
Lesson-12 MODULE-1: REGISTRATION Page-13
Lesson-13 MODULE-2: SHOW-CAUSE-NOTICE AND Page-21
ADJUDICATION
Lesson-14 MODULE-3: SCRUTINY OF RETURNS Page-25
Lesson-15 MODULE-4: DEMAND AND COLLECTION REGISTER Page-28
Lesson-16 MODULE-5: REFUND Page-29
Lesson-17 MODULE-6: ENFORCEMENT Page-35
Lesson-18 MODULE-7: RECOVERY Page-48

LESSON-1: LOGIN TO DEPARTMENTAL GST WEBSITE BY TAX OFFICIAL:

[Back to Index]
Step-1: Please ensure that the login is being done at the PC under departmental domain. Tax
Official cannot login at any other PC.
Step-2: Navigate to website https://boweb.internal.gst.gov.in/boservices/login for login.
Step-3: Click the Login link at top-right-hand corner.
Step-4: Click First-time login link at “here” at the bottom of page.
Step-4: Enter your Credentials in various fields. Click on “SUBMIT TO RECEIVE OTP”
Step-5: On next page, enter Username & OTP and Click “LOGIN”.
Step-6: System will direct to create password. Create password of Minimum 8 to 15 digit
only, at least one digit is capital and one digit is small, one numeric and one special
character.
Step-7: From next-time onwards, Tax Official can login with user-id and password at the
website https://boweb.internal.gst.gov.in/boservices/login under departmental
domain. No need to Navigate to First-time login link.

LESSON-2: REGISTER DIGITAL SIGNATURE CERTIFICATE: [Back to Index]
Step-1: Please ensure to have installed Java Runtime Environment version 1.6 or above on
your machine.
Step-2: Please download emSigner 2.6 or above as under:
i. Navigate to the Login page. Scroll down to the blue area and Click “System
Requirements” under “Help and Taxpayer Facilities”.
ii. At next page, Scroll down to serial no. 3 and Click “DSC Registration” link.
iii. At next page, download the software
Step-3: Install Emsigner. Emsigner icon will be available at Desktop on successful

installation.
Step-4: Right Click the icon and Click “Run as administrator”. A message will be displayed
on successful set up
Step-5: Login to GST Portal with user-ID and password followed by OTP.
Step-6: Click at your name at right-top-corner and then at “My Profile”.
Step-7: Click “Register DSC”. On next page, Click “Advanced”. On next page Click “Add
Exception”. A pop-up will come to confirm it. Then, Tick the check-box
“Permanently store this exception” and Click “Confirm Security Exception”.
Step-8: Return to DSC Register page and Click “REGISTER”.
Step-9: Select the DSC certificate and Click “Sign”. Enter your PIN to validate DSC.
Step-10: The message “Your DSC is registered” indicates that your DSC is ready for use.
Step-11: If want to RE-REGISTER, then follow all steps above.

LESSON-3: VIEWING YOUR DASHBOARD: [Back to Index]
View-1: On successful Login, various Modules are available for Pending actions in the form
of big icons. On selecting any Module, Tax Official gets task-list against each
Module below the Module tabs. These Modules are available depending upon the
roles assigned to the Tax Official.
View-2: Hyperlinks are available for each Pending action.
View-3: Click any hyperlink. The Tax Official gets the list of ARNs for action.
View-4: The task-list gives the total count as well as critical count of no. of days available
pending for completion of task.
View-5: Alerts against each task are available at right-side of page.
View-6: Below Alerts, Notifications are available at right-side of page.
View-7: Tax Official can apply for any kind of Leave at dashboard itself.
Step-1: At bottom of page, under Services block, Click “Internal/Official > Leave
Application”
Step-2: Click “Apply leave” and fill details of your Leave. Upload Leave
application.
Step-3: Select Link Tax Official and Confirm Linkage.
Step-4: Click “Submit” and again Confirm.
Step-5: To Revoke/Modify Leave application Click “Internal/Official > Leave

History”
Step-6: Revoke/Modify your application and Confirm.
Step-7: Leave application will be viewed by Approving authority. He may

approve/reject the leave application and Confirm.
Step-8: Link Tax Official will be activated for taking actions. After the Leave
period, link Tax Official will be deactivated and jurisdictional Tax Official
will be activated.
View-8: Holiday Calender: Click Help > Holiday Calendar to view it.
View-9: Taxpayer Profile: Click “Taxpayer Profile/360°” available at Top-right Corner.
Enter GSTIN of taxpayer. Now, Tax Official can see all data of taxpayer, in the

same manner in which a Taxpayer views his data. Moreover, the whole profile
Summary is also available.
View-10: Bank Account Addition Defaulters: Navigate to “Registration > Bank Account
Addition – Defaulters” in the left side of Portal. List of taxpayers, who have not
added Bank details even after 45 days is displayed. Tax Official can act for suo-
moto cancellation.
View-11: In order to issue Notice under 3A, go at bottom of page to “Quick Links > Notice
to Return Defaulters (GSTR-3A)”. Click “Search”. List is displayed, which can be
downloaded in MS-Excel.

LESSON-4: GENERATION OF REFERENCE NUMBER “RFN”: [Back to Index]
Similar to DIN, a Reference Number “RFN” can be generated at the GSTN-

BO portal for sending Correspondences or Notices Offline to the Taxpayer. It may
be validated by the Taxpayer at the portal in their login.
Step-1: Navigate at top of Dashboard to Services > RFNGeneration
Step-2: Select Module and type of Communication
Step-3: Enter all fields in the next page and click “Generate RFN” and “Confirm”.
Step-4: earlier generated RFN may be searched from the Tab “Search RFN”. The fields
“From date of RFB Generation” and “From date of RFB Generation” are
mandatory.

LESSON-5: SEARCH GSTIN and TAXPAYER DETAILS: [Back to Index]
Topic-1: Search GSTIN
Step-1: Navigate at bottom of Dashboard to Services > Taxpayer Account > Find GSTIN
Step-2: Enter PAN and Click Search.
Step-3: Similarly “Advance Search” for GSTIN may be obtained.
Topic-2: Search Temp-ID: Details of Temporary ID can be obtained from Services >
Taxpayer Account > Get temporary ID Details.
Topic-3: Search ARN: Navigate at bottom of Dashboard to Services > Taxpayer Account >
Search ARN Details
Topic-4: Search taxpayer Details, when GSTIN is known
Step-1: For Taxpayer details, Navigate to Services > Taxpayer Account > Search
Taxpayer Details
Step-2: Click on Hyperlinks to view
(a) Electronic Cash Ledger

(b) Electronic Credit ledger
(c) Electronic Liability Register (Related to Return)
(d) Electronic Liability Register (not Related to Return)
(e) Negative Liability Statement.
Step-3: Details of Registration, Address details, Authorised Signatory, owners etc and each
Ledger can be seen from “Quick Links” available in Right side.

LESSON-6: SEARCH RECORDS OF TAXPAYERS: [Back to Index]
The Record may be any ARN, CPIN, GSTR-2A, ITC, auto-populated Records
etc.
Step-1: For searching any particular Record Navigate at bottom of Dashboard to Services >
Taxpayer Account > Record Search
Step-2: Keeping Toggle Button as “No”, if Application Reference number “ARN” is not
known. If ARN is available, then Keep Toggle Button as “Yes”.
Step-3: Keeping Toggle Button as “No”, enter “GSTIN” from Drop-down. It is mandatory
field.
Step-4: Keeping Toggle Button as “No”, select “Document Type” from Drop-down. It is
mandatory field.
Step-5: Keeping Toggle Button as “No”, select “Related to” from Drop-down. It is
mandatory field.
Step-6: Tax Official may enter ARN and/or Year for further filtration of Records search.
These are not mandatory.
Step-7: Click Search. The various ARNs will be displayed.

Step-8: Click ARN for further Search. The concerned Return will be displayed on new page.
LESSON-7: SEARCH RECORDS OF RETURNS FILED BY TAXPAYERS:

[Back to Index]
Step-1: For searching any particular Record, Navigate at bottom of Dashboard to Services >
Taxpayer Account > Record Search (Returns)
Step-2: Enter GSTIN (mandatory field) and Enter Year (mandatory field). Click “Search”
Step-3: Click on Hyperlink to view a particular Return.
Step-4: To view Tax Liability and ITC Comparison page, Click the hyperlink “Tax liabilities
and ITC comparison (GSTR-1, GSTR-3B andGSTR-2A/2B)”. The page is
displayed.

LESSON-8: UTILIZING CASH/ ITC FOR PAYMENT OF DEMAND ON BEHALF

OF TAXPAYER: [Back to Index]
Step-1: Navigate at bottom of Dashboard to Services > Taxpayer Account > Get Taxpayer
Details
Step-2: Enter GSTIN and Click “Go”.
Step-3: Click “Quick Links” available in the Right side of the page.
Step-4: Click the link “Payment towards demand”.
Step-5: The “Outstanding Demand page” is displayed. The numbers displayed under the
major heads will be in Hyperlink text, which may be clicked to see further details, if
required.
Step-6: Click “Select” on the right-side against aby ARN. The following blocks will be seen:
(a) Outstanding Demand in Left side.

(b) Amount intended to be paid on Right side
(c) Cash Ledger Balance in Left side below (a)
(d) Amount to be paid by Cash in Right side below (a)
(e) Credit Ledger Balance in Left side below (b)
(f) Amount to be paid by ITC in Right side below (b)
Step-7: Enter the amounts above and Click “SET-OFF”.
Step-8: Click “Confirm” on pop-up page.
LESSON-9: TO KNOW WORK ITEMS ASSIGNED TO TAX OFFICIAL:

[Back to Index]
Step-1: Navigate at bottom of Dashboard to Services> Internal/Official > My Work Items
Step-2: Three Links are available
1. List Assigned to Tax Official

2. List Assigned from Tax Official’s Desk to other Tax Official
3. List Assigned to Tax Official from Other Tax Official’s Desk.

LESSON-10: RE-ASSIGN WORK ITEMS TO OTHER TAX OFFICIAL IN CASE OF

YOUR NON-AVAILABILITY TO COMPLETE A TASK: [Back to Index]
Task-1: To assign a particular Task to other Tax Official
Step-1: Navigate at bottom of Dashboard to Services> Internal/Official > My Work Items
Step-2: Select Relevant Module
Step-3: Select Relevant ARN
Step-4: Search for the Tax Official
Step-5: Click “Allocate” and the Click “Confirm” in pop-up.
Task-2: To assign all Tasks to other Tax Official
In Step-2 above, Select “Reassign All” hyperlink in the Right side.
LESSON-11: RE-ASSIGN WORK ITEMS TO OTHER TAX OFFICIAL IN THE

ROLE OF RE-ASSIGN CASES: [Back to Index]
For getting list of Tasks assigned to One Tax Official:
Step-1: Navigate at bottom of Dashboard to Services> Internal/Official > Reassign Work

Items
Step-2: Search for the Tax Official
Step-3: Select Relevant Module and select ARN
Step-4: Click “Re-assign”
Now, for getting list of Tax Officials to whom work is to be re-allocated:
Step-5: Search for the Tax Official, to whom work is to be reallocated.
Step-6: Click “ALLOCATE”
Step-7: Click “Confirm” in pop-up.
If all ARNs to be re-assigned, then Click Reassign All in Step-4 above.

LESSON-12: MODULE-1: REGISTRATION: [Back to Index]
The various Topics in this Module are:
A. PROCESSING OF NEW REGISTRATION: [Go to Steps]
B. PROCESSING APPLICATION:REGISTRATION AMENDMENT [Go to Steps]
C. PROCESSING APPLICATION:REGISTRATION CANCELLATION [Go to Steps]

D. PROCESSING SUO-MOTO REGISTRATION CANCELLATION [Go to Steps]
E. PROCESSING APPLICATION: CANCELLED REGISTRATION REVOCATION
[Go to Steps]
F: PROCESSING APPLICATION: REPORTING FAKE GSTINs AGAINST THE
PAN [Go to Steps]
G: RESET OF EMAIL ADDRESS AND MOBILE PHONE NUMBER OF
AUTHORIZED SIGNATORY [Go to Steps]
H: CORRECTION OF JURISDICTION BEFORE APPROVAL [Go to Steps]
I. COMPULSORY WITHDRAWAL FROM COMPOSITION LEVY [Go to Steps]
A. PROCESSING OF NEW REGISTRATION: [Back to Lesson-12]
Step-1: At the Dashboard, select the module “Registration”.
Step-2: On the left side, a box contains list of major Heads for “Tax Official Actions”.
Step-3: List of various tasks pending with Total Count & Critical Count is displayed.
Step-4: Click to Select “Application for Registration”. Various ARNs will be displayed.
Due date and Status will be displayed against each ARN.
Step-5: Click to select any ARN.
Step-6: Assistant Commissioner will click any ARN to assign task of field visit to
Superintendent. Select the Tax Official and Click “Submit”. Now, the task will
move to Login of Superintendent.
Step-7: Superintendent will see the list of ARNs through Step-1 to Step-5 above. Now, Click
to select any ARN.
Step-8: Option-1: Existing Registration, Option-2: Flag for Field Visit, Option-3: Correct
Jurisdiction are available at top of the page.
Option-1: List of Existing Registrations on same PAN are visible. These may be verified.

Option-2: The ARN may be flagged for Field visit.
Option-3: The ARN may be transferred to other Tax Official of correct jurisdiction. Select
the correct jurisdiction and Click “FORWARD”. See Lesson 12.H for details
Step-9: There are 11 Tabs in verification process. Check each Tab. Once verified, Click
“VERIFY & CONTINUE”. A tick will be marked on the verified Tab and will turn
blue.
Step-10: 9th Tab is for authentication of Aadhar. Click “View” to see details. Click “VERIFY
& CONTINUE”.
Step-11: 10th Tab is for Remarks. These Remarks will not be visible to Applicant. There are
options to “ADD REMARKS”, “GENERATE SCN”, “REJECT” and
“APPROVE”.
Step-12: Select as Required out of Options above. Approval through DSC Dongle is required
for any of options at Step-11. Click OK and ARN will be closed.
Tips: In cases where the Tax Official wants to raise Query on any
Tab during verification, there is option to click “MONITOR” icon below each tab.
Click the icon and “ADD QUERY”
B. PROCESSING OF APPLICATION: AMENDMENT IN REGISTRATION
[Back to Lesson-12]
Tax Official has options to “Generate SCN” or “Approve”. If SCN is generated

and Taxpayer submits reply, Tax Official has options to “Approve” or “Reject”.
For raising Query, click the “MONITOR” icon and proceed. Choose field of
Query and click “ADD QUERY”.
Step-4: Click to Select “Application for Amendment”. Various ARNs will be displayed.
Due date and Status will be displayed against each ARN.
blue.

Step-7: For final Approval of Amendment request, Click “APPROVE”. Order for
amendment is generated.
Step-8: Click “GENERATE ORDER”. Click “PROCEED” and sign with DSC.
C. PROCESSING OF APPLICATION: CANCELLATION OF REGISTRATION

[Back to Lesson-12]
Step-1, 2 & 3: same as B. above
Step-4: Click to Select “Cancellation proceedings of Registration”. Various ARNs will be

displayed. Due date and Status will be displayed against each ARN.
blue.
Step-7: For final Approval of Amendment request, Click “APPROVE”. Order for
amendment is generated.
Step-8: Click “GENERATE ORDER”. Click “PROCEED” and sign with DSC.
D. PROCESSING OF SUO-MOTO CANCELLATION OF REGISTRATION
[Back to Lesson-12]
Tax Official has options to “Generate SCN” only. If SCN is generated and
Taxpayer submits reply, Tax Official has options to “Drop proceedings” or “cancel
Registration”.
For raising Query, click the “MONITOR” icon and proceed. Choose field of
Query and click “ADD QUERY”.
Case-1: For Return Defaulters:
Step-4: Click Initiate Cancellation for Return Defaulters.

Note: If all Returns are filed within 30 days of generation of SCN, then
proceedings will be automatically dropped.
Proceed with Step-5 below.
Case-2: For other Reasons:
Step-1: Generate SCN: Click Registration > Cancellation > Cancel Registration on top of
Home page.
Alternatively,
Step-4: Click “Suo-moto Cancellation proceedings”
Step-5: On next page, select various parameters from the drop-down list. Click “Search”.
Various ARNs will be displayed on the basis of the parameters selected.
Step-6: Click an ARN. Select type of Taxpayer from the drop-down list.
Step-7: Select Form type for REG-17 or REG-31. Click “INITIATE CANCELLATION”.
Step-8: If REG-17 is selected, format for REG-17 for ‘Intimation for suspension and notice
for cancellation of Registration’ is displayed. Select the REASONS from the check-
box in the format. Multiple reasons can be selected. Enter OBSERVATIONS.
Step-9: Enter date and time for Personal Hearing. Supporting document may be uploaded,
although not mandatory.
Step-10: Click “GENERATE SCN” and proceed to sign with DSC.
Alternatively,
Step-8: If REG-31 is selected, format for REG-31 for ‘SCN for cancellation of Registration’
is displayed. Select the REASONS from the drop-down box in the format. Multiple
reasons can be selected.
Step-9: Enter date and time for Personal Hearing. Supporting document may be uploaded,
although not mandatory.
Note: Now, even after 30 days of generation of SCN, if no Reply is received

Step-11: Click “Suo-moto Cancellation Proceedings” under Registration tab.
Step-12: Select ARN. Tax Official may “DROP PROCEEDINGS” or “CANCEL

REGISTRATION”.
Step-13: If tax official wants to Drop proceedings, enter the reasons for dropping and click
“DROP PROCEEDINGS”. Format of Form GST REG-05 for “Order of Rejection
of Application for cancellation of Enrolment” will be displayed.
Step-14: Enter details and Click “GENERATE ORDER”.
Step-14: Click “PROCEED” and sign with DSC.
Alternatively,
Step-13: If tax official wants to cancel Registration, enter the reasons for Cancellation and
click “CANCEL REGISTRATION”. Format of Form GST REG-19 for “Order for
cancellation of Registration” will be displayed.
Step-14: Enter details and Click “CANCEL REGISTRATION”.
Step-15: Click “PROCEED” and sign with DSC.
Note: After/within 30 days of generation of SCN, if Reply is received from Taxpayer :
Tax official is on discretion to Drop Proceedings or Cancel Registration.
E. PROCESSING OF APPLICATION: REVOCATION OF CANCELLED

REGISTRATION [Back to Lesson-12]
Step-4: Click to Select “Revocation of cancelled Registration”. Various ARNs will be

displayed. Due date and Status will be displayed against each ARN.
Step-6: Status regarding KYC-verification of Aadhar will be displayed. Click “OK”.
Note-1: Tax Official has options to “Generate SCN” or “Approve”. If SCN is

generated and Taxpayer submits reply, Tax Official has options to “Approve” or
“Reject”.

Step-7: For raising Query, click the “MONITOR” button, select basic Details and Description
from drop-down list and Click “ADD QUERY”.
Step-8: For generating SCN, upload supporting document and Click “GENERATE SCN”.
Step-9: Form GST REG-03 will be displayed regarding “Show-Cause-Notice for rejection of
application for revocation of cancellation of registration”.
Step-10: Enter date and time of Personal Hearing.
Alternatively, if want to Approve the Revocation, then
Step-7: Click “APPROVE”
Step-8: Form GST REG-22 will be displayed. Click “APPROVE” and proceed to sign with
DSC.
Note: Upon Receipt of Reply against Generated SCN, Officer may approve or
Reject. For Approval, Form FEG-05 will be displayed. For Rejection, Form GST REG-
22 will be displayed.
F: PROCESSING APPLICATION: REPORTING FAKE GSTINs AGAINST THE

PAN [Back to Lesson-12]
Step-4: Click to Select “Application for Reporting Fake GSTINs against the PAN”.
Various ARNs will be displayed. Due date and Status will be displayed against each
ARN.
Step-5: Click to select any ARN. Enter Comments and upload supporting documents.
Step-6: Click “APPROVE” or “REJECT”, as per Tax Officials discretion. Proceed to sign
with DSC.
G: RESET OF EMAIL ADDRESS AND MOBILE PHONE NUMBER OF

AUTHORIZED SIGNATORY [Back to Lesson-12]

Step-1: Navigate at bottom of Dashboard to Services > Taxpayer Account > Update
Authorized signatory
Step-2: Enter GSTIN and Click “Go”.
Step-3: Click “View” to see the details of a particular GSTIN and Click “Close”.
Step-4: System will redirect to “Details of Authorized Signatory/Stakeholders” page.
Step-5: Click “EDIT” & change details and then upload Supporting documents.
Step-6: Click “UPDATE” and proceed to sign with DSC.
Note: Using “ADD NEW”, details of new Authorized signatory may be added.
H: CORRECTION OF JURISDICTION BEFORE APPROVAL [Back to Lesson-12]
Step-1: Please see Lesson 12.A Step-1 to Step-8 for option-3
Step-9: Tick the field “Correct Jurisdiction”. A pop-up will appear.
Step-10: Old jurisdiction as per application will be seen.
Step-11: Enter details of “New Jurisdiction”, enter Remarks and click “FORWARD”.
Note: The ARN will be forwarded to correct Jurisdictional Officer for processing.
There is no need to sign with DSC here.
I. COMPULSORY WITHDRAWAL FROM COMPOSITION LEVY
[Back to Lesson-12]
Step-4: Click “Compulsory Withdrawal from Composition Levy”. Various GSTINs will
be displayed, against whom process is initiated. Status will be displayed against each
GSTIN.
Step-5: At the bottom, enter GSTIN and Click “GENERATE SCN”.
Step-6: Select Reason for compulsory withdrawal on next page and enter Description.

Step-7: Enter date and time of Personal Hearing and Click “SAVE & PROCEED”.
Step-8: Form GST CMP-08 for “Notice for denial of option to pay tax under Section 10” will
be displayed. Click “GENERATE SCN” and proceed to sign with DSC.
Step-9: Select the GSTIN after 30 days or upon their reply.
Step-10: Form GST CMP-07 will be displayed. Select Reasons from the list and Click
“WITHDRAW COMPOSITION”.
Step-11: Proceed to sign with DSC.
Alternatively, in order to drop proceedings,
Step-8: Click “DROP PROCEEDINGS”.
Step-9: Select the GSTIN after 30 days or upon their reply.
Step-10: Form GST CMP-07 will be displayed. Select Reasons from the list and Click
“DROP PROCEEDINGS”.
Step-11: Proceed to sign with DSC.

LESSON-13: MODULE-2: SHOW-CAUSE-NOTICE AND ADJUDICATION

[Back to Index]
The various Topics involved are as under:
A. CREATION OF NEW CASE ID [Go to Steps]
B. SEARCH FOR OLD CASE ID [Go to Steps]
C. ISSUE INTIMATION IN FORM GST DRC-01A [Go to Steps]
D. ISSUE DRC-01 [Go to Steps]
E. STATEMENT IN FORM GST DRC-02 [Go to Steps]
F. REMINDER [Go to Steps]
G. ADJOURNMENT OF PERSONAL HEARINGS [Go to Steps]
H. VIEW REPLIES FILED BY TAXPAYER [Go to Steps]
I. RECORD OF PERSONAL HEARING [Go to Steps]
J ISSUE ASSESSMENT ORDER U/S 73 OR U/S 74 [Go to Steps]
K. DROP PROCEEDINGS [Go to Steps]
L. RECORD COMMUNICATIONS [Go to Steps]
A. CREATION OF NEW CASE ID: [Back to Lesson-13]
Step-1: Navigate to Statutory Functions > Assessment & Adjudication > Determination
of tax (Fraud/Other). Alternatively, Navigate to Assessment & Adjudication >
Determination of tax (Fraud/Other)
Step-2: On next page, Click “SUO-MOTO PROCEEDING”.
Step-3: Enter GSTIN and Click “GO”.
Step-4: Enter Financial Year, Tax Period and Click “CREATE”.
Step-5: A pop-up Success page comes up. Click “CONTINUE”. Case Details page is
displayed. It contains links on Left side for INTIMATIONS, NOTICES, REPLIES,
PROCEEDINGS, ORDERS and REFERENCES.
B. SEARCH FOR OLD CASE ID: [Back to Lesson-13]

For already created Case-IDs, Search option is available at Step-2 above.
C. ISSUE INTIMATION IN FORM GST DRC-01A: [Back to Lesson-13]
Step-6: Click INTIMATION>ADD INTIMATION>INTIMATION GST DRC-01A on

Case Details page
Step-7: Intimation Details page comes up. Fill (a) Section Number, (b) Reference Number,
(c) Due date of payment, (d) Due date of Reply, (e) Financial Year, (f) Brief Facts,
(g) Grounds, (h) Overall Tax Period, (j) Tax period and amounts of tax, Interest,
Penalty etc for a month
Note1: Click “Generate Reference Number” for (b) above.
Note2: Repeat (i) and (j) of Step-7 for next month and Click “ADD”
Step-8: Click “Choose File” and Browse to upload documents.

Step-9: Click “PREVIEW” to view the FORM GST DRC-01A page.
Step-10: Go back to Intimation page and Click “PROCEED”.
Step-11: Issue DRC-01A through DSC by clicking “ISSUE WITH DSC”.
Step-12: Summary page comes up to say that Intimation is mailed to Taxpayer and also
available on his Dashboard. Click “OK”.
D. ISSUE DRC-01 OR STATEMENT & SUMMARY IN FORM GST DRC-02

[Back to Lesson-13]
Step-13: On Case Details page, Click NOTICES>ADD NOTICE>SCN u/s 73/74 and GST
DRC-01.
Step-14: SCN Display page comes up. Fill (a) Section Number, (b) Reference Number (c)
ARN, (d) Due Date of Reply, (e) Financial Year, (f) Act/Rules (g) Brief facts of the
case, (h) Grounds, (i) Overall Tax Period, (j) Tax period and amounts of tax,
Interest, Penalty etc for a month
Note1: Repeat (i) and (j) of Step-13 for next month and Click “ADD”
Note2: Tick Check-box and fill details for Personal hearing, if required. If not
required, Skip this Step.
Note3: In ARN field, select ARN, if applicable, Otherwise Skip this Step.
Note4: Fill date for “Due date of Reply” from calender.
Step-15: Click “Choose File” and Browse to upload documents.

Step-16: Click “PREVIEW” to view the FORM GST DRC-01 page.

Step-17: Go back to SCN page and Click “PROCEED”.
Step-18: Issue DRC-01 through DSC by clicking “ISSUE WITH DSC”.
Step-19: Summary page comes up to say that Intimation is mailed to Taxpayer and also
available on his Dashboard. Click “OK”.
Step-20: Updated case Details page is displayed.
E. STATEMENT IN FORM GST DRC-02 [Back to Lesson-13]
Step-21: On Case Details page, Click NOTICES>ADD NOTICE>SCN u/s 73/74 and
DRC-02.
Step-22: Proceed in similar manner as discussed above for DRC-01
F. REMINDER [Back to Lesson-13]
Step-23: On Case Details page, Click NOTICES>ADD NOTICE>REMINDER.
Step-24: Enter details in various fields & Proceed in similar manner as discussed above for
DRC-01
G. ADJOURNMENT OF PERSONAL HEARINGS [Back to Lesson-13]
Step-25: On Case Details page, Click NOTICES>ADD NOTICE>ADJOURNMENT
Step-26: Enter details in various fields & Proceed in similar manner as discussed above for
DRC-01
H. VIEW REPLIES FILED BY TAXPAYER [Back to Lesson-13]
Step-27: On Case Details page, Click REPLIES
Step-28: Click Hyperlink to view the Reply of Taxpayer
I. RECORD OF PERSONAL HEARING [Back to Lesson-13]
Step-29: On Case Details page, Click PROCEEDINGS >ADD PROCEEDINGS >

PERSONAL HEARING

Step-30: Browse & Choose File to Upload. Click “SUBMIT”
J ISSUE ASSESSMENT ORDER U/S 73 OR U/S 74 [Back to Lesson-13]
Step-31: On Case Details page, Click ORDERS >ADD ORDER > Assessment Order and
GST DRC-07
Step-32: Assessment Order and GST DRC-07 page is displayed. Before issuing Order, if
Required, MIS Reports, Tax Liability & Tax Return History may be seen from Link
provided.
Step-33: “Order Details” Tab shows various fields auto-populated. Generate Reference
Number, fill Due date of Payment and Select Issue involved from drop-down box.
Click “CONTINUE”
Step-34: Select the Tab “Details of Goods and Services”. Fill various details and click
“CONTINUE”
Step-35: Select the Tab “Details of Demand”. Fill the various details and Click
“CONTINUE”
Step-36: Select the Tab “Attach documents”. Browse & Choose File to Upload.
Step-37: Click “PREVIEW” and then Click “PROCEED”.
Step-38: Issue the Order with “ISSUE WITH DSC” and click “OK”.
K. DROP PROCEEDINGS [Back to Lesson-13]
Alternatively,
Step-31: On Case Details page, Click ORDERS >ADD ORDER > DROP PROCEEDING
Step-32: Fields are auto-populated. Generate Reference Number, Choose file to upload ,
Click “PREVIEW” and Click “PROCEED”.
Step-33: Issue the Order with “ISSUE WITH DSC” and click “OK”.
L. RECORD COMMUNICATIONS [Back to Lesson-13]
Step-34: On Case Details page, Click REFERENCES >ADD REFERENCES >

COMMUNICATION

Step-35: Fill various details and Click “SUBMIT”

Step-36: On Case Details page, Click REFERENCES >ADD REFERENCES >
REFERENCES OF CASE
Step-37: Fill various details and Click “SUBMIT”

LESSON-14: MODULE-3: SCRUTINY OF RETURNS [Back to Index]
The various Topics involved are as under:
A. INITIATE SUO-MOTO PROCEEDING [Go to Steps]
B. SEARCH FOR ALREADY CREATED ARN/CASE ID [Go to Steps]
C. ISSUE/VIEW NOTICE [Go to Steps]
D. REMINDER [Go to Steps]
E. ADJOURNMENT [Go to Steps]
F. VIEW REPLIES FILED BY TAXPAYER [Go to Steps]
G. DROP PROCEEDINGS [Go to Steps]
H. UPLOAD COMMUNICATIONS [Go to Steps]
A. CREATION OF NEW CASE ID: [Back to Lesson-14]
Step-1: Navigate to Assessment & Adjudication > Scrutiny of Returns. Scrutiny of Returns
page is displayed.
Step-2: Click “SUO-MOTO PROCEEDINGS”. Fill the various fields and Click
“CREATE”. Click “CONTINUE”.
B. SEARCH FOR ALREADY CREATED ARN/CASE ID [Back to Lesson-14]
Step-3: Fill fields for Search and click “SEARCH”
Step-4: List of ARNs for action by tax Official is displayed.
C. ISSUE/VIEW NOTICE [Back to Lesson-14]
Step-5: Navigate to NOTICES>ADD NOTICE>NOTICE
Step-6: Fill the fields and upload File. Click “PREVIEW”. If OK, Click “PROCEED”.
Step-7: Click “ISSUE WITH DSC” and then “OK”.

D. REMINDER [Back to Lesson-14]
Step-8: Navigate to NOTICES>ADD NOTICE>REMINDER
E. ADJOURNMENT [Back to Lesson-14]
Step-11: Navigate to NOTICES>ADD NOTICE>REMINDER
F. VIEW REPLIES FILED BY TAXPAYER [Back to Lesson-14]
Step-13: Navigate to NOTICES>REPLIES
Step-14: Download Attachments to ascertain the Contents.
G. DROP PROCEEDINGS [Back to Lesson-14]
Step-15: Navigate to NOTICES>ADD ORDER>DROP PROCEEDINGS
H. UPLOAD COMMUNICATIONS [Back to Lesson-14]
Step-15: Navigate to REFERENCES>ADD REFERNCE>COMMUNICATION
Step-16: Fill the fields and upload File. Click “SUBMIT”.

LESSON-15: MODULE-4: DEMAND AND COLLECTION REGISTER

[Back to Index]
A. View DCR [Back to Lesson-15]
Step-1: Navigate to Statutory Functions > Demand and Collection Register > View DCR
Step-2: Select either “Demand belonging to the Financial Year” Or “Demand created in
the Financial Year”
Step-3: Select the Filters as per Choice and Click “Search”.

Step-4: List is populated, which can be downloaded as pdf or xls file.
B. Creation of entry in DCR [Back to Lesson-15]
Step-1: Navigate to Statutory Functions > Demand and Collection Register > Create New
Entry in DCR
Step-2: On the new page, enter various details in the prescribed fields.
Step-3: Click “ADD”.
Step-4: In “Amount Confirmed in the Order” Section, enter the data. In “Amount
Recovered upto this Stage” Section, enter the data. In “Amount Pending for
Recovery” Section, Pending amount is displayed. Click “Yes” for “Recovery to be
initiated immediately”.
Step-5: Upload supporting document and Click “SUBMIT”.
C. Update Entry in DCR [Back to Lesson-15]
Step-1: Navigate to Statutory Functions>Demand and Collection Register>Update DCR
Step-2: Search the Demand from any of fields Demand ID/ GSTIN/Temporary ID/ Name
of taxpayer.
Step-3: Click hyperlink for Demand ID and make necessary entries to update and Click
“SUBMIT”.

LESSON-16: MODULE-5: REFUND [Back to Index]
The various Topics involved in Refund are:
A. Search ARN for Refund Processing: [Go to Steps]
A (1). View Form GST RFD-01W
B. Take action using NOTICE/ ACKNOWLEDGEMENT tab: [Go to Steps]
B (1). Issue Form GST RFD-03 Deficiency Memo to the Taxpayer or [Go to Steps]
B (2). Issue Form GST RFD-02 Acknowledgement Notice to the Taxpayer [Go to Steps]
B (3). Issue Notice for rejection of application for refund or Recovery of erroneously granted
refund (GST RFD-08) [Go to Steps]
C. Take action using REPLIES tab: [Go to Steps]
C (1). View replies furnished by the taxpayer [Go to Steps]
C (2). Accept/Reject the Request for Extension of the Due Date of Reply to SCN or
Adjourning the Personal Hearing [Go to Steps]
D. Take action using ORDERS tab: [Go to Steps]
D (1). Issue Provisional Order in Form GST RFD-04 [Go to Steps]
D (2). Issue Payment Order in Form GST RFD-05 for Provisional Order [Go to Steps]
D (3). Issue Refund Sanction/ Rejection Order in Form GST RFD-06 [Go to Steps]
D (4). Issue Withhold Order in Form GST RFD-07A [Go to Steps]
D (5). Issue Release Order in Form GST RFD-07B [Go to Steps]
D (6). Issue Payment Order in Form GST RFD-05 for Refund Sanction Order [Go to Steps]
D (7). Issue Form GST PMT-03 for Rejected Amount [Go to Steps]
D (8). Issue Form GST PMT-03 for Sanctioned Amount [Go to Steps]
D (9). Issue Form GST PMT-03A [Go to Steps]
E. Take action using REFERENCE tab: Upload References of Case [Go to Steps]
F. Take action using AUDIT HISTORY tab: View Audit History [Go to Steps]

A. Search ARN for Refund Processing [Back to Lesson-16]

Step-1: Navigate to “Refund” and Click “New Refund Applications Received”
Step-2: Click “SEARCH” after selecting criteria of Search.
Step-3: Click ARN and “Refund Processing case detail” page is displayed.
Step-4: Click “APPLICATIONS” to view the application of Taxpayer for Refund. If
withdrawn, then it can be viewed by Clicking “GST RFD-01W”
B. Take action using NOTICE/ ACKNOWLEDGEMENT tab [Back to Lesson-16]

B (1). Issue Form GST RFD-03 Deficiency Memo to the Taxpayer [Back to Lesson-16]
Step-5: On “Refund Processing case detail” page Navigate to

NOTICE/ACKNOWLEDGEMENT>ADD NOTICE>Deficiency Memo (GST RFD-03)
Step-6: Select Reason(s), View the “PREVIEW” and click “ISSUE DEFICIENCY
MEMO”.
B (2). Issue Form GST RFD-02 Acknowledgement Notice to the Taxpayer

[Back to Lesson-16]

NOTICE/ACKNOWLEDGEMENT>ADD NOTICE>Acknowledgement (GST RFD-02)
Step-6: Select Reason(s), View the “PREVIEW” and click “ISSUE
ACKNOWLEDGEMENT”.
B (3). Issue Notice for rejection of application for refund or Recovery of erroneously
granted refund (GST RFD-08) [Back to Lesson-16]

NOTICE/ACKNOWLEDGEMENT>ADD NOTICE>Notice for rejection of
application for refund or Recovery of erroneously granted refund (GST RFD-
08)
Step-6: Select Reason(s), View the “PREVIEW”

C. Take action using REPLIES tab [Back to Lesson-16]
C (1). View replies furnished by the taxpayer [Back to Lesson-16]
Step-8: On “Refund Processing case detail” page Navigate to REPLIES

Step-9: Click Documents to download.
C (2). Accept/Reject the Request for Extension of the Due Date of Reply to SCN or
Adjourning the Personal Hearing [Back to Lesson-16]
Step-8: On “Refund Processing case detail” page Navigate to REPLIES

Step-9: If Taxpayer has made request for adjournment, then download “Extension Request”.
Step-10: Click either “ACCEPT” or “REJECT” or “MODIFY”.
Step-11: Click “ISSUE WITH DSC” and then “OK” to issue Order.
D. Take action using ORDERS tab: [Back to Lesson-16]

D (1). Issue Provisional Order in Form GST RFD-04 [Back to Lesson-16]
Step-12: On “Refund Processing case detail” page Navigate to ORDERS>ADD ORDER>

Provisional Order (GST RFD-04)
Step-13: Fill all the fields on the new page of Provisional Order (GST RFD-04).
Step-14: Upload File and view the PREVIEW.
D (2). Issue Payment Order in Form GST RFD-05 for Provisional Order
[Back to Lesson-16]

Provisional Order (GST RFD-05)
Step-13: Fill all the fields on the new page of Provisional Order (GST RFD-05).

D (3). Issue Refund Sanction/ Rejection Order in Form GST RFD-06
[Back to Lesson-16]

Rejection Order (GST RFD-06)
Step-13: Fill all the fields on the new page of Rejection Order (GST RFD-06).
D (4). Issue Withhold Order in Form GST RFD-07A [Back to Lesson-16]

Withhold Order (GST RFD-07A)
Step-13: Fill all the fields on the new page of Withhold Order (GST RFD-07A).
Step-15: Click “ISSUE ORDER” and “SUBMIT WITH DSC” and then “OK” to issue
Order.
D (5). Issue Release Order in Form GST RFD-07B [Back to Lesson-16]

Release Order (GST RFD-07B)
Step-13: Fill all the fields on the new page of Release Order (GST RFD-07B).
Step-15: Click “ISSUE ORDER” and “SUBMIT WITH DSC” and then “OK” to issue
Order.
D (6). Issue Payment Order in Form GST RFD-05 for Refund Sanction Order
[Back to Lesson-16]

Payment Order (GST RFD-05)
Step-13: Fill all the fields on the new page of Payment Order (GST RFD-05).


Step-15: Click “ISSUE ORDER” and “ISSUE WITH DSC” and then “OK” to issue Order.
D (7). Issue Form GST PMT-03 for Rejected Amount [Back to Lesson-16]

Recredit Order for Sanction/Rejection Order GST PMT-03
Step-13: Fill all the fields on the new page of Recredit Order for Sanction/Rejection
Order GST PMT-03.

D (8). Issue Form GST PMT-03 for Sanctioned Amount [Back to Lesson-16]

Sanction/Rejection Order GST PMT-03
Step-13: Fill all the fields on the new page of Sanction/Rejection Order GST PMT-03.
D (9). Issue Form GST PMT-03A [Back to Lesson-16]
Step-12: Navigate to Services > Taxpayer Account > GST PMT-03A – Recredit ITC
Ledger
Step-13: Click “NEW PMT-03A” on GST PMT-03A – Recredit ITC Ledger page and fill
all the fields.
Step-14: Step-14: Upload File and view the PREVIEW.

E. Take action using REFERENCE tab: [Back to Lesson-16]

Step-12: On “Refund Processing case detail” page Navigate to REFERENCES and Click
“ADD REFERENCES”
Step-13: Fill all the fields on the new page of REFERENCES.
F. Take action using AUDIT HISTORY tab: [Back to Lesson-16]

Step-12: On “Refund Processing case detail” page Navigate to AUDIT HISTORY
Step-13: View AUDIT HISTORY.

LESSON-17: MODULE-6: ENFORCEMENT [Back to Index]

The various Topics involved in Enforcement are:
A. Creating an Enquiry Before a Case Creation [Go to Steps]
B. Creating an Enforcement Case ID and Conducting Subsequent Proceedings

[Go to Steps]
B1. Creating a new Enforcement Case ID [Go to Steps]
B2. Search for the Enforcement Case IDs [Go to Steps]
C. Entering uploading details of Past_Offline Enforcement Cases (GST and Pre-GST)

[Go to Steps]
C(1). Upload the Preliminary Report [Go to Steps]
C(2). Upload the Final Report [Go to Steps]
C(3). Close the Enforcement Case ID [Go to Steps]
C(4) Upload MOV-01 STATEMENT OF OWNER/DRIVER/PERSON-IN-CHARGE

[Go to Steps]
C(5) Issue MOV-03 EXTENSION OF INSPECTION TIME [Go to Steps]
C(6) Upload MOV-04 PHYSICAL VERIFICATION REPORT [Go to Steps]
C(7) Upload MOV-08 BOND FOR PROVISIONAL RELEASE OF G/C [Go to Steps]
C(8) Accept INS-04 BOND FOR RELEASE OF GOODS SEIZED [Go to Steps]
C(9) Update Arrest Details [Go to Steps]
C(10) Re-Opening of Closed Cases [Go to Steps]
C(11) Summon Proceedings [Go to Steps]
D. Uploading and Searching Taxpayer's Information for any Past offenses and Penal
actions_Prosecution [Go to Steps]
D(1). Issue MOV-07 NOTICE UNDER SECTION 129(3) [Go to Steps]
D(2). Issue MOV-10 NOTICE FOR CONFISCATION & LEVY OF PENALTY

[Go to Steps]
D(3). Issue "Notice Calling Information" [Go to Steps]

D(4). Issue "Intimate Liability before SCN (DRC-01A- Part A)" [Go to Steps]
D(5). Issue "Reminder 1 - Notice Calling Information" or "Reminder 2 - Notice Calling

Information" or "Reminder 3 -Notice Calling Information" [Go to Steps]
D(6). Issue "Notice to Summon" [Go to Steps]
D(7). Issue "Notice for Adjournment of Summon" [Go to Steps]
D(8). Issue "Personal Hearing" Notice [Go to Steps]
D(9). Issue Show Cause Notice [Go to Steps]
D(10) Issue Miscellaneous Notice Reminder [Go to Steps]
E. Searching for Pending Enquiry and Responding to the Enquiry [Go to Steps]
F. Assigning Transfer of Cases, Information Request & Response [Go to Steps]
F(1) Issue MOV-02 ORDER FOR PHYSICAL VERIFICATION OF G/C [Go to Steps]
F(2) Issue MOV-05 RELEASE ORDER [Go to Steps]
F(3) Issue MOV-06 Detention Order [Go to Steps]
F(4) Issue MOV-09 ORDER OF DEMAND - TAX & PENALTY [Go to Steps]
F(5) Issue MOV-11 ORDER OF CONFISCATION [Go to Steps]
F(6). Issue GST INS -02 Order of Seizure [Go to Steps]
F(7) Issue GST INS -03 Order of Prohibition [Go to Steps]
F(8) Issue GST INS -05 Order of Release of Goods [Go to Steps]
F(9) Issue Order of Release of Goods [Go to Steps]
F(10) Issue Order of Release of Security [Go to Steps]
F(11). Issue Miscellaneous Order/Additional Appeal [Go to Steps]
F(12). Issue APL - 04/ Give Appeal effect [Go to Steps]
F(13) Issue Provisional Attachment Order DRC-22 [Go to Steps]
F(14) Issue Order of provisional attachment restoration DRC-23 [Go to Steps]

G. Viewing and Taking Actions on Requests [Go to Steps]
H. Viewing or Accepting or Rejecting Recommended Cases from Other Modules

[Go to Steps]
A. Creating an Enquiry Before a Case Creation [Back to lesson-17]
This Tab is used for getting information by Enforcement Team from other
Officers of other jurisdiction.
Step-1: Navigate to Enforcement > Initiate New Enquiry
Step-2: Enter details in Initiate New Case page
Step-3: Click “CREATE”, Click “PROCEED” and then Click “OK”.
The Enquiry will be displayed in Dashboard of Officers other Jurisdiction,

which can be seen in his My Tasks & Updates Tab, upon Receipt of Reply.
Step-4: Navigate to Enforcement > ENQUIRY RESPONSE
Step-5: Till Reply received, the case details are available on Navigation to Enforcement >
Enquiry Search
B. Creating an Enforcement Case ID and Conducting Subsequent Proceedings

[Back to lesson-17]
B1. Creating a new Enforcement Case ID [Back to lesson-17]
Step-1: Navigate to Enforcement > Initiate New Case
Step-2: On the “Initiate New Case Page”, fill all the details and Click “PROCEED &
CREATE NEW CASE”.
B2. Search for the Enforcement Case IDs [Back to lesson-17]
Step-1: Navigate to Enforcement > Case Search
Step-2: On the “Case Search page”, fill all the details and Click “SEARCH”.
Step-3: Click “ARN/Case ID” link.
Step-4: “Enforcement Case Details Page” for a particular ARN is displayed.

Step-5: Click “VIEW”.
C. Take Action from the PROCEEDINGS tab: [Back to lesson-17]
C(1). Upload the Preliminary Report [Back to lesson-17]
Step-1: On “Enforcement Case Details Page” for a particular ARN, Click

PROCEEDINGS>ADD PROCEEDINGS>PRELIMINARY REPORT.
Step-2: On the “Preliminary Report page”, fill the details and Click “SUBMIT”. User may
view it through “PREVIEW” button.
Step-3: Close the “PREVIEW” and Click “SUBMIT”. Now, “Updated Preliminary
Report page” is displayed.
C(2). Upload the Final Report [Back to lesson-17]

PROCEEDINGS>ADD PROCEEDINGS>FINAL REPORT.
Step-2: Enter the details and Click “CALCULATE”.
Step-3: Enter further details and Click “GENERATE SUMMARY”.
Step-4: Click “PREVIEW” and “SUBMIT” and then “PROCEED”.
C(3). Close the Enforcement Case ID [Back to lesson-17]

PROCEEDINGS>ADD PROCEEDINGS>CLOSE CASE.
Step-2: Select grounds for Closure and Click “SUBMIT”.
C(4) Upload MOV-01 STATEMENT OF OWNER/DRIVER/PERSON-IN-CHARGE

[Back to lesson-17]


PROCEEDINGS>ADD PROCEEDINGS> MOV-01 STATEMENT OF
OWNER/DRIVER/PERSON-IN-CHARGE.
Step-2: Enter the details
C(5) Issue MOV-03 EXTENSION OF INSPECTION TIME [Back to lesson-17]

PROCEEDINGS>ADD PROCEEDINGS> MOV-03 EXTENSION OF
INSPECTION TIME.
C(6) Upload MOV-04 PHYSICAL VERIFICATION REPORT [Back to lesson-17]

PROCEEDINGS>ADD PROCEEDINGS> MOV-04 PHYSICAL
VERIFICATION REPORT.
C(7) Upload MOV-08 BOND FOR PROVISIONAL RELEASE OF G/C

[Back to lesson-17]

PROCEEDINGS>ADD PROCEEDINGS> MOV-08 BOND FOR
PROVISIONAL RELEASE OF G/C.

C(8) Accept INS-04 BOND FOR RELEASE OF GOODS SEIZED [Back to lesson-17]

PROCEEDINGS>ADD PROCEEDINGS> INS-04 BOND FOR RELEASE OF
GOODS SEIZED.
C(9) Update Arrest Details [Back to lesson-17]

PROCEEDINGS>ADD PROCEEDINGS> ADD/UPDATE ARREST
DETAILS.
C(10) Re-Opening of Closed Cases [Back to lesson-17]

PROCEEDINGS>ADD PROCEEDINGS> Re-open Case (from Closed status).
Step-3: Click “RE-OPEN CASE” and “SUBMIT” and then “PROCEED”.
C(11) Summon Proceedings [Back to lesson-17]


PROCEEDINGS>ADD PROCEEDINGS> SUMMON PROCEEDINGS.
Step-3: Click “RE-OPEN CASE” and “SUBMIT” and then “PROCEED”.
D. Take Action from the NOTICES tab: [Back to lesson-17]
D(1). Issue MOV-07 NOTICE UNDER SECTION 129(3) [Back to lesson-17]
Step-1: On “Enforcement Case Details Page” for a particular ARN, Click NOTICES>ADD
NOTICES> MOV-07 NOTICE UNDER SECTION 129(3).
Step-2: Enter the details of Interception and Click “CALCULATE”
Step-3: Click “GENERATE SUMMARY” and “SAVE AS DRAFT”, then “PREVIEW”

and “SUBMIT”.
D(2). Issue MOV-10 NOTICE FOR CONFISCATION & LEVY OF PENALTY [Back
to lesson-17]
NOTICES> MOV-10 NOTICE FOR CONFISCATION & LEVY OF
PENALTY.

and “SUBMIT”.
D(3). Issue "Notice Calling Information" [Back to lesson-17]
NOTICES> NOTICE CALLING INFORMATION.

D(4). Issue "Intimate Liability before SCN (DRC-01A- Part A)" [Back to lesson-17]
NOTICES>INTIMATE LIABILITY BEFORE SCN (DRC-01A-PART A)

and “SUBMIT”.
D(5). Issue "Reminder 1 - Notice Calling Information" or "Reminder 2 - Notice Calling

Information" or "Reminder 3 -Notice Calling Information" [Back to lesson-17]
NOTICES> REMINDER 1 - NOTICE CALLING INFORMATION

and “SUBMIT”.
D(6). Issue "Notice to Summon" [Back to lesson-17]
NOTICES> NOTICE TO SUMMON.

and “SUBMIT”.
D(7). Issue "Notice for Adjournment of Summon" [Back to lesson-17]
NOTICES> NOTICE FOR ADJOURNMENT OF SUMMON.

and “SUBMIT”.

D(8). Issue "Personal Hearing" Notice [Back to lesson-17]
NOTICES> PERSONAL HEARING.

and “SUBMIT”.
D(9). Issue Show Cause Notice [Back to lesson-17]
Step-1: On “Enforcement Case Details Page” for a particular ARN, Click REPLIES>ADD
NOTICES> SHOW CAUSE NOTICE.

and “SUBMIT”.
D(10) Issue Miscellaneous Notice Reminder [Back to lesson-17]
NOTICES> MISCELLANEOUS NOTICE / REMINDER.

and “SUBMIT”.
E. File and View Counter Replies [Back to lesson-17]
Step-1: On “Enforcement Case Details Page” for a particular ARN, Click NOTICES>Click
Download to view REPLIES in Actions Tab> UPLOAD REPLY.
F. Take Action from the ORDERS tab: [Back to lesson-17]

F(1) Issue MOV-02 ORDER FOR PHYSICAL VERIFICATION OF G/C

[Back to lesson-17]
Step-1: On “Enforcement Case Details Page” for a particular ARN, Click ORDERS>
ISSUE ORDER> MOV-02 ORDER FOR PHYSICAL VERIFICATION OF
G/C.

and “SUBMIT”.
F(2) Issue MOV-05 RELEASE ORDER [Back to lesson-17]
ISSUE ORDER> MOV-05 RELEASE ORDER.

and “SUBMIT”.
F(3) Issue MOV-06 Detention Order [Back to lesson-17]
ISSUE ORDER> MOV-06 DETENTION ORDER.

and “SUBMIT”.
F(4) Issue MOV-09 ORDER OF DEMAND - TAX & PENALTY [Back to lesson-17]
ISSUE ORDER> MOV-09 ORDER OF DEMAND - TAX & PENALTY.

and “SUBMIT”.

F(5) Issue MOV-11 ORDER OF CONFISCATION [Back to lesson-17]
ISSUE ORDER> MOV-11 ORDER OF CONFISCATION.

and “SUBMIT”.
F(6). Issue GST INS -02 Order of Seizure [Back to lesson-17]
ISSUE ORDER> GST INS-02 ORDER OF SEIZURE.

and “SUBMIT”.
F(7) Issue GST INS -03 Order of Prohibition [Back to lesson-17]
ISSUE ORDER> GST INS-03 ORDER OF PROHIBITION.

and “SUBMIT”.
F(8) Issue GST INS -05 Order of Release of Goods [Back to lesson-17]
ISSUE ORDER> GST INS-05 ORDER OF RELEASE OF GOODS.


and “SUBMIT”.
F(9) Issue Order of Release of Goods [Back to lesson-17]
ISSUE ORDER> ORDER OF RELEASE OF GOODS.

and “SUBMIT”.
F(10) Issue Order of Release of Security [Back to lesson-17]
ISSUE ORDER> ORDER OF RELEASE OF SECURITY.

and “SUBMIT”.
F(11). Issue Miscellaneous Order/Additional Appeal [Back to lesson-17]
ISSUE ORDER> Miscellaneous Order/Additional Appeal.

and “SUBMIT”.
F(12). Issue APL - 04/ Give Appeal effect [Back to lesson-17]
ISSUE ORDER> APL - 04/ Give Appeal effect.


and “SUBMIT”.
F(13) Issue Provisional Attachment Order DRC-22 [Back to lesson-17]
ISSUE ORDER> PROVISIONAL ATTACHMENT ORDER DRC-22.

and “SUBMIT”.
F(14) Issue Order of provisional attachment restoration DRC-23 [Back to lesson-17]
ISSUE ORDER> Order of provisional attachment restoration DRC-23.

and “SUBMIT”.
G. Take Action from REFERENCES tab: Upload References of Case
[Back to lesson-17]
Step-1: On “Enforcement Case Details Page” for a particular ARN, Click REFERENCES
> ADD REFERENCE > REFERENCES OF CASE .
H. View Details in PAYMENTS tab [Back to lesson-17]
Step-1: On “Enforcement Case Details Page” for a particular ARN, Click PAYMENTS.

LESSON-18: MODULE-7: RECOVERY [Back to Index]

The various Topics involved in Recovery are:
A. Go to Recovery Cases: [Go to Steps]

A (1) Searching for the Recovery Use Cases by providing Recovery Use Case ID or
GSTIN/Temporary ID or Status or Recovery ID Creation Date [Go to Steps]
A (2) Through My Tasks [Go to Steps]
B. Take action using RECOVERY DETAILS tab of Case Detail page: [Go to Steps]
B (1) Initiate recovery against taxpayer by utilizing the Electronic Credit/Cash Ledger of the
taxpayer [Go to Steps]
B (2) Drop Proceedings [Go to Steps]
B (3) Change Status of Recovery Case ID, if required [Go to Steps]
C. Take action using NOTICES tab of Case Detail page: Issue Notice to the Taxpayer
[Go to Steps]
D. Take action using REPLIES tab of Case Detail page: View Replies by the Taxpayer,
if any [Go to Steps]
E. Take action using CERTIFICATES/ORDERS tab of Case Detail page: Issue
Certificate or Order [Go to Steps]
F. Take action using REFERENCES tab of Case Detail page: [Go to Steps]
F (1) Add Reference Document [Go to Steps]
F (2) Download Template [Go to Steps]
A. Go to Recovery Cases:
A (1) Searching for the Recovery Use Cases by providing Recovery Use Case ID or
GSTIN/Temporary ID or Status or Recovery ID Creation Date
Step-1: Navigate to Recovery > Recovery Cases

Step-2: Enter Criteria for Search and Click “SEARCH”
Step-3: Recovery Case-ID details page is displayed. Links for RECOVERY DETAILS,
NOTICES, REPLIES, CERTIFICATES/ORDERS and REFERENCES are
available on left side.

A (2) Through My Tasks
Step-1: Navigate to Services at bottom of page, then click “My Task and Updates” under
the Tab “More”.
Step-2: Enter Criteria for Search and Click “SEARCH”
Step-3: Recovery Case-ID details page is displayed. Links for RECOVERY DETAILS,
NOTICES, REPLIES, CERTIFICATES/ORDERS and REFERENCES are
available on left side.
B. Take action using RECOVERY DETAILS tab of Case Detail page:
B (1) Initiate recovery against taxpayer by utilizing the Electronic Credit/Cash Ledger
of the taxpayer
Step-1: On Recovery Case-ID details page, Click “RECOVERY DETAILS”.
Step-2: Click “UTILIZE CASH/ITC”. The Payment of Demand page is displayed.
Step-3: There are various Sections in it.
(a) Outstanding Demand on Left side

(b) Amount intended to be paid on Right side
(c) Cash Ledger Balance on Left side
(d) Paid through Cash on Right side
(e) Credit Ledger Balance on Left side
(f) Paid through ITC on Right side
Step-4: Click “SET-OFF” and the “OK”
B (2) Drop Proceedings
Step-1: On Recovery Case-ID details page, Click “DROP PROCEEDINGS”.
Step-2: Upload Supporting documents and Click “OK”.
B (3) Change Status of Recovery Case ID, if required
Step-1: On Recovery Case-ID details page, Click “DROP PROCEEDINGS”.
Step-2: Click “CHANGE STATUS”.

C. Take action using NOTICES tab of Case Detail page: Issue Notice to the Taxpayer
Step-1: On Recovery Case-ID details page, Navigate to NOTICES>ADD NOTICE.
Step-2: Fill details and “ISSUE WITH DSC”.
D. Take action using REPLIES tab of Case Detail page: View Replies by the Taxpayer,
if any
Step-1: On Recovery Case-ID details page, Click “REPLIES”.
Step-2: Click to see Documents in “Action” Section.
E. Take action using CERTIFICATES/ORDERS tab of Case Detail page: Issue

Certificate or Order
Step-1: On Recovery Case-ID details page, Navigate to CERTIFICATE/ORDERS>ADD

CERTIFICATE/ORDER.
Step-2: Fill details and “ISSUE WITH DSC”.
F. Take action using REFERENCES tab of Case Detail page:
F (1) Add Reference Document
Step-1: On Recovery Case-ID details page, Navigate to REFERENCES>ADD

REFERENCE
Step-2: Fill details and “SUBMIT”.
F (2) Download Template
Step-1: On Recovery Case-ID details page, Navigate to REFERENCES.
Step-2: Select the Type of Template and Click “Download Template”

THANKS
USERS ARE REQUESTED
PLEASE DO NOT TAKE PRINT.
PLEASE KEEP IT IN YOUR ELECTRONIC DEVICES.
LINKS ARE PROVIDED FOR EASY NAVIGATION BETWEEN TOPICS.
PLEASE HELP US IN SAVING TREES FOR BETTERMENT OF OUR PLANET.


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HANDS-ON-LESSONS ON GSTN-BO APPLICATION UPDATED AS ON 10-05-2024

USERS ARE REQUESTED

PLEASE DO NOT TAKE PRINT.

PLEASE KEEP IT IN YOUR ELECTRONIC DEVICES.

LINKS ARE PROVIDED FOR EASY NAVIGATION BETWEEN TOPICS.

PLEASE HELP US IN SAVING TREES FOR BETTERMENT OF OUR PLANET.

COMPILED BY: AKHILESH KUMAR, SUPERINTENDENT, CGST RANCHI COMMISSIONERATE

I, Akhilesh Kumar, Superintendent, CGST Ranchi Commissionerate had published

The “Hands-on-Lessons on e-Office” was just created as a step-by-step procedure

WHILE TRANSITION FROM CBIC-GST APPLICATION TO GSTN-BO APPLICATION,

TAX OFFICIAL WILL HAVE TO LEARN MANY NEW THINGS.

COMPILED BY: AKHILESH KUMAR, SUPERINTENDENT, CGST RANCHI COMMISSIONERATE

Lesson-1 LOGIN TO DEPARTMENTAL GST WEBSITE BY TAX Page-4

COMPILED BY: AKHILESH KUMAR, SUPERINTENDENT, CGST RANCHI COMMISSIONERATE

LESSON-1: LOGIN TO DEPARTMENTAL GST WEBSITE BY TAX OFFICIAL:

Step-2: Navigate to website https://boweb.internal.gst.gov.in/boservices/login for login.

Step-3: Click the Login link at top-right-hand corner.

Step-4: Click First-time login link at “here” at the bottom of page.

COMPILED BY: AKHILESH KUMAR, SUPERINTENDENT, CGST RANCHI COMMISSIONERATE

LESSON-2: REGISTER DIGITAL SIGNATURE CERTIFICATE: [Back to Index]

Step-2: Please download emSigner 2.6 or above as under:

Step-3: Install Emsigner. Emsigner icon will be available at Desktop on successful

Step-6: Click at your name at right-top-corner and then at “My Profile”.

Step-8: Return to DSC Register page and Click “REGISTER”.

Step-11: If want to RE-REGISTER, then follow all steps above.

COMPILED BY: AKHILESH KUMAR, SUPERINTENDENT, CGST RANCHI COMMISSIONERATE

LESSON-3: VIEWING YOUR DASHBOARD: [Back to Index]

View-2: Hyperlinks are available for each Pending action.

View-5: Alerts against each task are available at right-side of page.

View-6: Below Alerts, Notifications are available at right-side of page.

Step-3: Select Link Tax Official and Confirm Linkage.

Step-4: Click “Submit” and again Confirm.

Step-5: To Revoke/Modify Leave application Click “Internal/Official > Leave

Step-6: Revoke/Modify your application and Confirm.

Step-7: Leave application will be viewed by Approving authority. He may

COMPILED BY: AKHILESH KUMAR, SUPERINTENDENT, CGST RANCHI COMMISSIONERATE

COMPILED BY: AKHILESH KUMAR, SUPERINTENDENT, CGST RANCHI COMMISSIONERATE

LESSON-4: GENERATION OF REFERENCE NUMBER “RFN”: [Back to Index]

Similar to DIN, a Reference Number “RFN” can be generated at the GSTN-

Step-1: Navigate at top of Dashboard to Services > RFNGeneration

Step-2: Select Module and type of Communication

COMPILED BY: AKHILESH KUMAR, SUPERINTENDENT, CGST RANCHI COMMISSIONERATE

LESSON-5: SEARCH GSTIN and TAXPAYER DETAILS: [Back to Index]

Topic-1: Search GSTIN

Step-2: Enter PAN and Click Search.

Step-3: Similarly “Advance Search” for GSTIN may be obtained.

Topic-4: Search taxpayer Details, when GSTIN is known

Step-2: Click on Hyperlinks to view

(a) Electronic Cash Ledger

COMPILED BY: AKHILESH KUMAR, SUPERINTENDENT, CGST RANCHI COMMISSIONERATE

LESSON-6: SEARCH RECORDS OF TAXPAYERS: [Back to Index]

Step-7: Click Search. The various ARNs will be displayed.

LESSON-7: SEARCH RECORDS OF RETURNS FILED BY TAXPAYERS:

Step-3: Click on Hyperlink to view a particular Return.

COMPILED BY: AKHILESH KUMAR, SUPERINTENDENT, CGST RANCHI COMMISSIONERATE

LESSON-8: UTILIZING CASH/ ITC FOR PAYMENT OF DEMAND ON BEHALF

Step-2: Enter GSTIN and Click “Go”.

Step-4: Click the link “Payment towards demand”.