1
Sensitivity: Internal & Restricted
GST – CBIC Application
Dispute, Settlement and Resolution
DRC-07 & Liability Ledger (Part II) User Manual
2
Sensitivity: Internal & Restricted
This manual explains the summary preparation of FORM GST DRC-07
and uploading of the same. It is mainly intended for the use by the Divisional
Assistant Commissioner/ Deputy Commissioner, Range Superintendent and
Range Inspector, with their user privileges, so that the summary order on the
tax payer of their jurisdiction can be prepared and uploaded on common
portal. The Assistant Commissioner/Deputy Commissioner has the privilege
of creating and completing the entire task or can initiate and delegate/initiate
the task to his Range Superintendent, but the privilege of approving and
uploading is with himself (the user, who initiates the task). Similarly, the
Range Superintendent has the similar privilege and can perform the task by
himself; or delegate to his Inspector. It is up to the privilege user to decide
about the task. The users have to log into CBIC GST application using their
SSOID.
The task initiates once the order under Section 73, 74, 76, 125, 129 &
130/ FORM GST MOV-09, FORM GST MOV-11 are made available to the
respective users and the user has to select the values from the order & enter
the respective fields. The manual describes in depth the steps on the related
tasks with screen shots.
The tax payers have also been given the operations for making
payments in their ledgers, once they have been issued with FORM GST
DRC-07.
3
Sensitivity: Internal & Restricted
Type url: http://appstore.cbec.gov.in/Citrix/StoreWeb/
The User/Tax Officer can logs into CBIC-GST application using SSOID
and password:
Click on the icon GST
4
Sensitivity: Internal & Restricted
Click on open button
Once logs in, the following screen ‘Registration Task List’ will appear:
5
Sensitivity: Internal & Restricted
The user has to select his jurisdiction where the tax payer is registered
(GSTIN), on whom the order has been issued. In cases where DSR menu
doesn’t appear in the menu screen it may be due to additional charge given
to the officer. To select the correct formation, this can be done by selecting
‘Change Formation’ under ‘Menu’ navigation as under:
Values for the formations are available and the user can select the
formation:
6
Sensitivity: Internal & Restricted
Once formation is selected, the user can start work on preparation of FORM
GST DRC-07 by navigating to “DISPUTE, SETTLEMENT AND
RESOLUTION(DSR)” under “Menu”. Further, select ‘Initiate/Create DRC-07’
Navigation to DRC_07 Menu:
The Screen displays the GSTINs of the selected formation. The user can
filter GSTIN, using search options in fields GSTIN, PAN (PAN number),
Trade Name etc.
7
Sensitivity: Internal & Restricted
Select the GSTIN against which DRC-07 has to be created/Initiated. Once
GSTIN is selected, registration details are made available. The user can
activate the task using ‘Action’ button on the right side and can opt for
Create or Initiate task with his privileges, by clicking the task button.
8
Sensitivity: Internal & Restricted
The procedure of creating the task is as under:
The user can Create by clicking ‘Create DRC-07’. Message box displays
for confirmation. The user can confirm by marking ‘yes’.
The created task takes the user to entry module under ‘Form GST DRC-07’,
which has tabs Order Details, Description, Demand Details, Personal
Penalty, Documents & Remarks History. The user can make entry tab
wise.
All Demand Orders (Order In Original / Confirmed Orders) issued under Sec
73, 74 and 76 of CGST Act are enabled for creation of DRC-07. Order
proposing to recover Erroneously availed/ utilized Transitional Credit is also
covered. Penalties imposed under the Act are also recoverable through this
module.
Orders confirming tax, interest and penalty under Sections 129 and 130 of
CGST Act related to detention, seizure and release of goods and
conveyances in transit (MOV-09 and MOV-11 FORMS as per Circular
41/15/2018-GST dated 13th April, 2018).
9
Sensitivity: Internal & Restricted
The module ‘Order Details’ is sub-divided into ‘Order Issue Details’ and
‘SCN Details’. The following is ‘Order Issue Details’ module:
Details to be entered field wise are:
1) Order Issue Date: Enter date of issue of order(manual).
2) Financial Year: Ex: 2018-2019. (As Financial Year is not a part of
prescribed DRC-07 form, system automatically captures current financial
year).
3)Tax Period: Calendars are provided for the fields ‘from date’ and ‘to date’,
the user can select the month from the calendars.
4) Order Type: Enter Section Number. Ex: 73 (in case order issued under
Section 73) by selecting dropdown menu. ‘Others’ option is provided and the
user can enter the Section No., which is not specified in the dropdown menu.
Ex: For E-way bill related issues, select ‘Others’
5) Issues involved: Select the issues from the dropdown menu, such as
classification, valuation, rate of duty etc. Others(specify) is provided for
entering the issue which is not specified, for which text box is provided. The
user can select multiple issues also.
10
Sensitivity: Internal & Restricted
6) Payment Due Date: System auto populates the 90th day from the ‘Order
issue date’. This date can be edited as per Law (Ex: For E-way bill).
7) Order Number (Manually Issued): Enter order number of manually issued
order.
8) Order issued by: Enter the full SSOID of the Adjudicating Authority. Search
facility is provided to get SSOID (by clicking on the User Directory Icon)
9) Officer Name: Auto populated once SSOID is selected.
10) Designation: The designation of the adjudicating authority, who passed
the order can be selected from the dropdown menu (enter the designation
held by the officer at the time of adjudication).
11) Appellate Authority: The system auto populates the Appellate Authority
once the Designation of Adjudicating Authority is selected.
12) Approved by: Mark the officer, who will approve the form.
11
Sensitivity: Internal & Restricted
Module with entered fields is displayed as under:
The user can save at this stage or can go to next tabs by clicking ‘Next’
button. These options are available at the other screens also.
12
Sensitivity: Internal & Restricted
The user can enter ‘SCN details’ as under:
Notice Type: Using dropdown menu, type of notice i.e, MOV or SCN or SOD
can be selected.
1) MOV (E-way bill related issues select MOV) :
MOV No. : Enter number of FORM GST MOV-07(Notice for order in FORM
MOV-09), FORM GST MOV-10 (Notice for order in FORM MOV-11).
MOV issue Date: Enter date of FORM GST MOV-07(Notice for order in
FORM MOV-09), FORM GST MOV-10 (Notice for order in FORM MOV-11)
2)SCN: Enter SCN No and SCN Issue Date.
13
Sensitivity: Internal & Restricted
3) In case of SOD: The following fields will appear. Enter SOD No and SOD
Issue Date in respective fields.
And also enter
SCN No(Applicable only for SOD entry): Enter number of Show Cause
Notice issued, on which reliance is placed for issue of SOD.
SCN Issue Date: Applicable only for SOD entry. Enter date of Show Cause
Notice issued, on which reliance is placed for issue of SOD.
Formation: Select the formation, where the show cause notice or Statement
of Demand or MOV had been issued.
Module with entered fields is displayed as under:
14
Sensitivity: Internal & Restricted
Description
HSN Description:
Use ‘Add’ button to get an entry row. User has to search/enter HSN code.
Once HSN Code is entered, description of the HSN gets populated in field
‘Description’. The entered fields are displayed as under:
Similar exercise can be done for services under ‘Service Description’
module.
Note: At least one field among HSN or SAC is mandatory.
15
Sensitivity: Internal & Restricted
Demand Details
The user can move to ‘Demand Details’ and click on ‘Add’ for entering
demand, penalty etc:
16
Sensitivity: Internal & Restricted
The details to be entered are under:
1) Tax Rate: Enter the value ‘rate of tax’ leviable from the order.
2) Turnover: Enter the value ‘value of turn over’ from the order.
3) Place of Supply: Select ‘State/Union Territory name’ for place of supply
from the dropdown menu. Automatically, relative Acts ie CGST,2017,
SGST,2017, IGST,2017 gets populated in field ‘Act’ depending upon Intra-
State or Inter-State supply.
4) Tax/Cess: The demand amount of Tax/Cess or the balance amount of
Tax/Cess (in case payments are already made) has to be selected. In case
of Intra-State supply, select ‘Tax amount demanded’ under CGST,2017 and
‘Tax amount demanded’ under SGST,2017 for making separate entries
against CGST and SGST. For Inter-State supply and SEZ supply, entries be
made against IGST.
5) Interest: The value of interest has to be worked by the user selecting the
tax amount, interest rate and time period till the date of issue of order. Enter
the values.
Similarly, select the values ‘Penalty imposed’ from the order and enter the
fields ‘Penalty’.
17
Sensitivity: Internal & Restricted
The other dues like redemption fine, other amounts can be entered in field
‘Other’.
Note: It shall be ensured that separate entries are made for CGST, SGST or
IGST, using separate rows clicking ‘Add’ button.
The entered field are displayed as under:
18
Sensitivity: Internal & Restricted
Personal Penalty
The user can use ‘Personal Penalty’ tab for entering personal penalty
details by clicking on ‘Add’.
Data Entry:
1)Name: Select ‘name of the person’ on whom personal penalty has been
imposed and enter the same.
2) Address: Enter ‘address’ from the order.
3) Contact Number: Enter phone No./Mobile No. of the person.
4)Email ID: Select ‘Email ID’ of the person from the data available and
enter.
5) Demand Amount: Select ‘penalty imposed’ and enter.
6) PAN/Driving Licence/Adhaar: Select PAN No./Driving Licence No./
Adhaar No. of the person from the data available and enter. Multiple IDs can
be entered using ‘/’.
The user is provided with ‘Add’ option for entering penalty on other person
also.
19
Sensitivity: Internal & Restricted
The following screen displays the entered data:
20
Sensitivity: Internal & Restricted
Documents
The user can use tab ‘Documents’ for uploading the documents like order
and enclosures to the order.
The user can upload the documents by browsing documents & selecting
the specific document under ‘File Upload’ option and at a time file upto
1MB can be uploaded. In case of bulky document, the document can be
uploaded in parts giving identifications.
21
Sensitivity: Internal & Restricted
22
Sensitivity: Internal & Restricted
Click on “Permit all access”
Select “D drive”
23
Sensitivity: Internal & Restricted
Select path to file and upload.
Note: For upload from an AIO, the documents must be stored in the local
drive preferably the D drive.
Once the document is uploaded, the same is displayed as below:
24
Sensitivity: Internal & Restricted
Next the user can access ‘Remarks History’ using options, which displays
the task performed by the officers.
The user, after all the tasks of entries, can approve the transaction. The
user can select ‘Action’ and then ‘Approve’.
‘Approve’ option allows the user to make comments in the ‘text box-
Remarks of Approving Authority’ displayed by the system.
25
Sensitivity: Internal & Restricted
After posting the comments/remarks and clicking ‘Approve’. The system
alerts for confirmation and the user can give confirmation by clicking ‘Yes’.
Once the approval is given, the System will generate the DRC-07 with
Unique Transaction Number (System Generated Order Number). The form
gets added to ‘DRC-07 Approved List’.
26
Sensitivity: Internal & Restricted
DRC-07 Approved:
Navigation path for DRC-07 Approved list is as below:
Menu > Dispute, Settlement and Resolution > DRC-07 Approved
Under ‘DSR Approved List’, the user can search the status of the form
prepared.
27
Sensitivity: Internal & Restricted
The form can be viewed by searching and selecting the GSTIN.
View of Approved DRC-07:
28
Sensitivity: Internal & Restricted
Preview of Summary:
The user can download or view the form using the respective options.
The download form is displayed as under:
29
Sensitivity: Internal & Restricted
The view of the form is displayed as under:
On Submit, System will push DRC_07 to GSTN via API and on successful
submit, GSTN system will generate Demand ID and CBIC-GST application
will update the Demand ID into DRC_07 transaction.
30
Sensitivity: Internal & Restricted
The tax payer gets ‘SMS’ and ‘Email’ on uploading of the form as under.
SMS Format:
31
Sensitivity: Internal & Restricted
E-mail Format:
32
Sensitivity: Internal & Restricted
Approved DRC-07 will be pushed to GSTN through an API. A Demand ID
will be created by GSTN and the same demand amount gets added to
Liability Ledger Part II of the tax payer against that Demand ID. The tax
payer can set off the liability, by making payment for that Demand ID.
Through a Response API, CBIC-GST system will get the Demand ID and
updates the Approved DRC-07 list and Liability Ledger Part II of the
taxpayer.
Menu > Dispute, Settlement and Resolution > DRC-07 Approved
33
Sensitivity: Internal & Restricted
Once the user selects the GSTIN, the systems displays the form with
demand ID.
34
Sensitivity: Internal & Restricted
Initiate DRC-07
The user can also delegate a task to his subordinate officer by Initiating
DRC-07.
Initiate = Create + Auto Delegate
To Initiate a task, a user can navigate to:
Menu > Dispute, Settlement and Resolution > Initiate/Create DRC-07.
The Screen displays the GSTINs of the selected formation. The user can
filter GSTIN, using search options in fields GSTIN, PAN (PAN number),
Trade Name etc.
Select the GSTIN against which DRC-07 has to be created/Initiated. Once
GSTIN is selected, registration details are made available. The user can
activate the task using ‘Action’ button on the right side and can opt for
Initiate DRC-07.
35
Sensitivity: Internal & Restricted
A pop up will be opened, where user can enter few mandatory details like
Legal Name, Address, order No, Date of issue of order, Issue, Order type
etc.
36
Sensitivity: Internal & Restricted
Once the details are entered, the user can use ‘Submit’ and the system
asks for confirmation.
37
Sensitivity: Internal & Restricted
Once confirmed, system alerts on initiation.
38
Sensitivity: Internal & Restricted
The delegated user can complete the task using Initiated DRC-07.
The delegated user can go to Task List (Menu > Task List > DSR) and click
on Complete DRC-07.
39
Sensitivity: Internal & Restricted
The delegated user gets in to ‘DRC List Page’.
By clicking ‘Order Number’, the user gets to ‘Form GST DRC-07’ for
making entries.
40
Sensitivity: Internal & Restricted
The delegated user can fill or edit the data and sends it for approval by
clicking ‘submit’ button, making comments in text box ‘Remarks of
Authority’ and giving confirmation.
41
Sensitivity: Internal & Restricted
42
Sensitivity: Internal & Restricted
Once the delegated officer, submits the form for approval.
(a) The user can APPROVE if is completed in all aspects.
(b) Or can SEND BACK to the delegated officer for rework, in case work
is incomplete or incorrect, using ‘Send Back’ option.
(c) Or can CANCEL, citing valid reasons.
1.1. Approve
After navigating to Menu > Task List > DSR, click on Pending for Final
Approval.
43
Sensitivity: Internal & Restricted
Click on respective Order No to complete the final action.
User can check the all the fields and if accepeted, can give the final consent
by clicking Approve after commenting the Remark text box.
44
Sensitivity: Internal & Restricted
45
Sensitivity: Internal & Restricted
After clicking Yes, system will generate an Order Number and a confirmation
popup will come as shown below:
1.2. Send Back
The user can also send back to the delegated officer for rework, in case
work is incomplete or incorrect, using ‘Send Back’ option.
46
Sensitivity: Internal & Restricted
Click on Send Back after commenting in Remarks text box.
47
Sensitivity: Internal & Restricted
A confirmation popup will be shown as below:
1.3 Cancel
The user can cancel the form by getting into ‘Form GST DRC’, wherein there
is an option ‘Cancel’ for cancellation. Upon clicking ‘cancel’, posting
comments in text box ‘Remarks of Authority’ and giving confirmation, the
form gets cancelled.
48
Sensitivity: Internal & Restricted
49
Sensitivity: Internal & Restricted
From the tax payer’s view:
Once the tax payer gets SMS/ E-mail on issue of FORM GST DRC-07, he
can log into GSTN portal, using his login credentials:
50
Sensitivity: Internal & Restricted
The tax payer on his dash board, navigates <Services>, < view notices and
orders> to get to FORM GST DRC-07. He can note the details of order
issued and the demand ID .
51
Sensitivity: Internal & Restricted
Next, the tax payer can navigate to ‘Electronic Liability Register’ by clicking
menu ‘Services’ and ‘Electronic Liability Register’
52
Sensitivity: Internal & Restricted
Once the ‘Electronic Liability Register’ is displayed, the tax payer can select
particular time period by entering fields ‘From Date’ and ‘To Date’.
53
Sensitivity: Internal & Restricted
The system displays the details of liabilities of the assesse for that period,
with Demand ID, DR/CR(Debit/Credit), Reference No. against DRC-07
demand. The liabilities are shown separately under CGST, SGST and
IGST/UTGST.
54
Sensitivity: Internal & Restricted
For making payments, the tax payer has to access ‘Payment towards
Demand’ though <Services>, <Ledger>, <Payment towards Demand>
selecting particular time period by entering ‘From Date’ and ‘To Date’.
The user can use ‘Select’ button to get the details of breakup of demand
under various heads (tax, penalty, interest etc.) for a particular ‘Demand
ID’.
55
Sensitivity: Internal & Restricted
The registers give the details demand outstanding. The option ‘Amount
intended to be paid’ can be used for making payments by entering the
amount dues in the fields under different heads. The payments can be made
from available balance in the Electronic Cash Ledger and the Electronic
Credit Ledger.
56
Sensitivity: Internal & Restricted
System will display Payment successful message.
57
Sensitivity: Internal & Restricted
View of Liability Ledger Part II from the department side:
Tax Officer can view the Liability Ledger Part II to know the discharge of
liability:
The officer/user can log into using his SSO-ID.
The user has to select ‘Change Formation’ for the jurisdiction.
58
Sensitivity: Internal & Restricted
Navigation path for Liability Ledger Part II:
Menu > Payments > View Ledgers (under Ledgers Details page).
59
Sensitivity: Internal & Restricted
The user has to select the particular GSTIN using options i.e. PAN, GSTIN
etc. through search mode.
Click on that particular GSTIN
60
Sensitivity: Internal & Restricted
Now click on the search icon.
61
Sensitivity: Internal & Restricted
On selecting GSTIN, the system displays the details of different ledgers.
The user can select ‘Liability Ledger Part II’ to get the details.
62
Sensitivity: Internal & Restricted
User can view the Liability Ledger Part II Date wise, Demand ID wise.
To get the details for a particular time period, the user has to enter ‘From
Date’ and ‘To Date’.
The ledger displays the amounts for the time period. The user can check
the amount against Demand ID and also amounts credited to off-set the
demand.
63
Sensitivity: Internal & Restricted
To check Demand ID wise, user has to enter particular Demand ID and
click on search.
All the Debit and Credit entries will be shown against that particular
Demand ID.
64
Sensitivity: Internal & Restricted
The user can logout, after verification.
JAI HIND