Guide to proceedings on GST Revision Order

When the taxpayer is aggrieved by an order passed by the Adjudicating Authority, one of the options for resolution available to him is appealing to the revisionary authority. This article deals with the proceedings relating to a Revision Order to be carried out on the GST portal.

How is revision order proceedings done on GST portal?

The Commissioner first sends the necessary directions on the order in question to the Revisional Authority. The concerned parties will then receive a Revision Notice. On the ‘Case Details’ page, an Internal Reference Number (IRN) is generated with status ‘Revision Notice Issued’.

Further, an intimation is sent on the registered email address of both the taxpayer and Adjudicating Authority. The taxpayer may also be notified via SMS on their registered mobile number. Date of the hearing will also be updated on the ‘Case Details’ page. A reply may be submitted from here itself. The status of the adjudication order in question will be ‘stayed’ until the Revisionary proceedings are completed. Revisional Authority may also issue a reminder which updates the status as ‘Reminder Notice issued’, and in the case of adjournment, the status will display ‘Adjournment Granted’. The date of the hearing will also be updated in such a situation.

On the day of the trial, the Revisional Authority will hear both the parties and issue either of the following orders:

• ‘Drop Proceeding’ Order: This implies that the Revisional Authority confirms the demand as raised in the original Order issued by the subordinate adjudicating officer.
• ‘Revision Order’: This modifies the demand of the original order. In this case, the status of the original demand ID will be shown as ‘Demand Closed and Revised Demand Created’, and a new demand ID will be generated with the status ‘Demand created against Revision Order’.

The demand created by the newly generated demand ID will not stay unless the Appellate Tribunal admits an appeal. In either of the cases given above, an intimation is issued to the Adjudicating Authority and the taxpayer on their respective email addresses. Further, the taxpayer will also receive an SMS notification on his registered mobile number.

Steps to reply or follow up on revision order proceeding

View issued notices and orders

Step 1: Log in to the GST portal.

Step 2: Navigate to Dashboard > Services > User Services View Additional Notices > Orders

All the orders/notices will be displayed. Click on ‘View’ to get to the case details screen of a particular order/notice.

Submitting reply to an order/notice

Step 1: Navigate to the case details page as given above. Click on the ‘Reply’ hyperlink, which is found by scrolling to the right end of the page.

Step 2: A reply can be submitted by clicking on the ‘Choose File’ button under Details of Reply. Note that only documents with PDF file format can be uploaded. Additional documents can be uploaded by entering the document description and clicking on the ‘Choose File’ button. Here, only PDF or JPEG file formats are allowed to be uploaded. In either case, the file size upload limit is 5 MB.

Step 3: Select the verification checkbox. Enter the name of the signatory and the place and click on ‘File Reply’. A confirmation message will be displayed. Click on ‘Proceed’. Submit the reply by choosing between ‘Submit with DSC’ or ‘Submit with EVC’. An option to download the submitted response will be made available. A reply reference number shall be issued as follows:

Note: The same steps can be used to file a counter-reply.  

Steps to file a rectification request of a revision order

The rectification of an appeal order can be passed only if there is a mistake apparent on the records. The time limit to submit a rectification request is six months from the date of the order sought to be rectified. The steps to file a rectification request are given below:

Step 1: Log in to the GST portal and navigate to the ‘Case Details’ page clicking on Dashboard > Services > User Services > View Additional Notices/Orders.

Step 2: Click on the ‘Orders’ tab.

Step 3: Various details of orders will be displayed in a table. Under the Action column, click on the ‘Initiate Rectification’ link. A message will be shown to warn you in case the rectification is initiated after six months.

Step 4: Select the appropriate reason for rectification, attach the supporting documents and select the verification checkbox. Enter the name of the signatory and the place and click on ‘File Reply’. A confirmation message will be displayed. Click on ‘Proceed’. Submit the rectification by choosing between ‘Submit with DSC’ or ‘Submit with EVC’. An option to download the submitted reply will be made available.

A rectification reference number is generated, which will be either accepted or rejected by the appellate authority after a thorough examination.

Note: The tax officials can also pass rectification request. The status of such claims can be viewed by clicking on the ‘RECTIFICATION’ tab on the case details page.