File No.DGSYS/APP/BZU/DSAR/1/2020-DSR-ARR-O/o ADG-DGS-ZU-BENGALURU

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
OFFICE OF THE ADDITIONAL DIRECTOR GENERAL OF SYSTEMS AND DATA MANAGEMENT, BENGALURU
3rd Floor, Sir M. Visveswaraya Kendriya Bhavan, Domlur, Bengaluru – 560 071.
Email: [email protected] Phone No.080-25352111 / 25351222 / 25351333

Date: 20.07.2021

ADVISORY NO. 07/2021

SUB: Release of module for: (a) Manual upload of Adjudication / Appeal Orders issued by State / Union Territory GST Authorities and

(b) Review of Adjudication / Appeal Orders issued by State / Union Territory GST Authority – Reg

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The Bangalore Zonal unit of Directorate of Systems and Data management is entrusted with task related to the development of modules of Dispute settlement and resolution (DSR), Investigation, Audit, Mobility and E-way Bill related modules. Appeals, Review and Revision is one of the modules encompassed in the comprehensive Dispute Settlement and Resolution(DSR) module. Functionalities built for Manual upload of Adjudication / Appeal Orders issued by State / Union Territory GST Authorities and Review of these Orders, are now available for use by officers in the review section of executive commissionerates.

2. The salient features of the modules are discussed as under:

a) Manual upload of Adjudication / Appeal Orders issued by State / Union Territory GST Authorities: This functionality is mainly built for review section and the workflow is discussed as under:

Legal Provisions: Section 107(15) of CGST Act, 2017

(i) The process starts when adjudication/appeal orders belonging to State/UT GST authorities (which are not received electronically) are received for review process. Since, the review process is done electronically, these orders need to be first uploaded in the CBIC-GST application for creating a task.

(ii) The Assistant/Deputy Commissioner of the section will initiate the process of manual upload of the order (path: Menu > GST> Appeal > Upload orders (State/UT adjudication/ appellate authority)) and will to enter the required details. Once initiated, the system generates a temporary unique no. (Upload Reference No.) and assigns the task to the Superintendent of Review Section on round-robin basis.

(iii) The Superintendent can take up the task (path: GST> Task lists> Appeals>Manual upload Order State/Union Territories > Pending for Manual Upload of State/UT Orders) by selecting a particular “Upload Reference No.” link available in his task list to view the task. Pendency of tasks for uploading of orders are denoted by color codes. He can scan the Order Document and upload the order after filling the required parameters. The uploaded order gets stored in the CBIC GST database and the system assigns the task for Review of the said Order to the same superintendent who has completed upload order task.

(iv) The Superintendent has the option to delegate the task to Inspector (path for the Inspector: GST> Task lists> Appeals>Manual upload Order State/Union Territories > Pending for Manual Upload of State/UT Orders)

b) Review of Adjudication / Appeal orders issued by the State / Union Territory GST authority: This functionality is mainly built for review section and the workflow is discussed as under:

Legal Provisions: Section 107(2), 112(3) of CGST Act, 2017

(i) After uploading of the orders, the review task is routed to the Commissioner, JC/ADC, AC/DC and Superintendent who uploaded the order. The officers of the Review Section can view the Order along with other attachments by clicking on the Review Reference Number link. (In case, the concerned Superintendent is on leave, the task can be reallocated to another Superintendent by the Commissioner).

(ii) These orders get listed with color codes (due date <30 days –green, 30-40 days – amber, >40 days – red). Color codes indicate age wise pendency of orders, which are ripe for review. Dash boards are provided with search features which enable the user to select the orders. The officers have also the privilege of selecting the orders period wise using “Colour“as option.

The officer should follow the below mentioned path in the application

Menu>Task lists>Review>Review of Orders issued by State/UT> Pending for State/UT Order

Review.

(iii) The Superintendent/Assistant /Deputy Commissioner/Joint/Additional Commissioner and Commissioner have the privilege of initiating the task by viewing the order along with other attachments. As a normal practice, the Superintendent can initiate the task and submit it to the Commissioner through Senior Officers. He can also utilize the services of Inspector by delegating the task. Since the Commissioner is the approving authority for review, the task has to flow to him for approval. In case of rework, the officer can send back the task to his subordinate officers and get the work done. Since these orders are received manually and uploaded in the system, so due date for filing appeal needs to be entered by the officer.

(iv) The Commissioner for satisfying himself as to the legality or propriety of the order has options:

  • to send it back for corrections/clarifications or
  • can decide to accept the order on merits/on low monetary grounds or
  • direct for preparing appeal proposal against the order under review.

Once the review process is complete and approved, System moves the approved order to “Review Archive List“.

(v) If Commissioner decides that an appeal needs to be filed, then he can direct subordinate officers to prepare review order / appeal proposal for communicating to State / Union Territory Authorities. (The proposal for preparing Review Order / Appeal Proposal can be directly assigned to the Superintendent who prepares and submits draft Review Order / Appeal Proposal, which gets routed through AC/JC/ADC to the Commissioner, who finally approves and issues the review order or proposal for filing appeal.

For review order/appeal proposal, the officers should follow the below mentioned path in the application

Menu>Task lists>Review>Review of Orders issued by State/UT> Pending for proposal for filing appeal by State/UT.

(vi) Once appeal proposal is approved by the Commissioner, the print out of the same can be taken and communicated to the concerned authority for filing appeal. The task after completion will move to the Review Archive List.

3. It is to be noted that the facility for digital signature is not available for the time being, it is advisable to ensure that notices or orders or any documents, which are legal in nature are signed by the respective authorities and issued, in addition to the online issuance of the same.

4. For clear understanding of the process, user manuals for “Manual Upload of State UT Orders” and “Review of State UT Orders” are available on CBIC-GST portal and Antarang portal.

5. In case of any issues regarding functionalities, the officer may raise CBIC-mitra helpdesk ticket (in Support – Log Ticket icon in CBIC-GST application) or send mail to [email protected]. Any problems not resolved through CBIC-mitra may be brought to the notice of Directorate of Systems and Data Management, Bengaluru Zonal Unit through email : [email protected].

(R. SRIRAM)

ADDITIONAL DIRECTOR GENERAL(SYSTEMS)

Copy to:

(1) The Director General Systems & Data Management, New Delhi for information

(2) All the Executive Commissionerates

(3) All the Additional Director General, Systems and Data Management

Manual upload of Orders (Both State or Union Territory Adjudication or Appellate Authority)

Review of Adjudication or Appeal orders issued by State or UT GST authorities

PREPARATION OF REVIEW ORDER or APPEAL PROPOSAL FOR FILING BY STATE or UT AUTHORITIES

More Under Goods and Services Tax

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