"Step-by-Step Guide To Filing Adjournment On The GST Portal" | Semantic Taxgen Pvt Ltd


“Step-by-Step Guide to Filing Adjournment on the GST Portal”

June 23, 2024
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How to file an adjournment online in the GST Portal

Taxpayers can use these characteristics to view all circumstances by viewing all notificationsconclusionspayment detailsconfirmationsreports, and requests issued by the tax office during the audit for a particular case. To view all sent communications, complete the following steps for further filing the application in the GST Portal:

Using the GST portal for filing the adjournment request online, which involves a simple process, here’s a step-by-step guide to help you through it:

  1. Login to the GST Portal: First, go to the website https://www.gst.gov.in/ to access the official GST portal.
  2. Enter login ID details: Enter your login information (password and username) to access your GST account for further processing.
  3. Then, choose My Applications under Services for further processing > User Services.
  4. Click on Additional Notices and Orders: Once you have logged in, then click on ‘Services’ in the top menu bar. Under ‘User Services’, click on ‘My Applications’. Where do I have more information on the GST portal?
  5. Then click on the view button under the action column.
  6. On screen, there is the case details on notices option, where the reference number and due date to reply are mentioned.
  7. On the bottom of the notice column, there is the reply option, where the first option is “reply to SCN or reply to DRC-01A.
  8. Click on “Reply to SCN.
  9. Then, we need to write a reply with supporting documents for the application for adjournment.
  10. Fill in the required details: You will be presented with a form to fill out. Provide details, such as:
    • GSTIN (Goods and Services Tax Identification Number)
    • Name of the Taxpayer
    • Jurisdiction (State/Union Territory, Commissionerate, Division, etc.)
    • Date of hearing
    • Reasons for seeking adjournment
  11. Attach supporting documents: If you have any additional documents for filling out the adjournment request on the portal, which can be medical certificates, travel tickets, etc., depending on the reason for the adjournment request,
  12. Information should be reliable. After we submit all the information, we need to ensure that the information is accurate and reliable.
  13. Check application status: we can track the status of all requests that are filling you out on the GST portal by following this path: ‘Services > User Services > Track Application Status’ on the GST portal.
  14. Waiting for Confirmation: Once submitted, the GST office will check your application. You should receive a confirmation or decision with respect to your adjournment request through the GST portal.

It’s crucial to ensure that all information provided is accurate and reliable and that you submit the request well in advance of the scheduled hearing date to allow adequate time for processing.

Request for adjournment of notification of violation 101(4)

If the auditor issues a notice in respect of a violation under Rule 101(4), we need to respond to the notice of violation or request a postponement.

To submit a deferral request, complete the following steps for further processing:

  1. Select the Notice tab on the detail page. This tab shows the notifications you receive.
  2. To submit a postponement or adjournment request, click the reply button under the status column for adjournment.
  • Alternatively, the taxpayer can go to the RESPOND/REPLY tab. Through the RESPOND drop-down list, first select the RESPOND option for Request for Notification of Non-Compliance under Rule 101(4).
  • The application page is open. Then we need to create a reference number. Click on the Create Reference Number hyperlink. Then the other column is automatically disclosed.
  • Select the date of the adjournment request in the calendar.
  • Enter the reason for the postponement.
  • Click the Select File button to upload any supporting documents.
  • You can upload up to four PDF/JPEG files of 5 MB each.
  • Choose the notification’s checkbox to confirm the notification.
  • Then save the information.
  • We can click on the PREVIEW button to check the information, and we can edit if necessary.
  • After checking all the information, click on the submit button.
  • There is an option to file with DSC or with EVC.
  • The confirmation message will be shown on the screen, and then we need to click on the OK button to proceed further.
  • When you submit the answer, it will be updated in the answers table. Updated information regarding the request to defer notification of a violation of Rule 101(4) will be shown on the screen.


If your inspector has rejected the first adjournment request, you can request a second adjournment.

If your inspector has rejected the second adjournment request, you cannot request a third adjournment.

How to file an appeal against an order of authority in the GST Portal


There is a structural process for filing an appeal on the GST Portal. There are the following steps for further processing of an appeal against an order of authority:.

  1. Visit the GST Portal: Access the official GST portal at https://www.gst.gov.in/.
  2. Login to your account: Use your credentials (username and password) to log in to your GST account.
  3. Navigate to Services > User Services > My Applications. Once logged in, hover over ‘Services’ in the top menu bar. Then click on user service, where the option of “My application” This area allows you to access various application services related to GST.
  4. Select “Appeal to the Appellate Authority”: Look for the option “Appeal to appellate authority” and click on it. This will start the process of filing your appeal.
  5. Click the new application button.
  6. The form of GST APL-01 for Appeal to the Appellate Authority page is displayed.
  7. Select the option yes and select the order type from the below list.

Reminder 1: Multiple financial years are applicable for GST DRC-07 and GST DRC-08 forms. Later, objections can be filed for various financial years based on the assessment request or DRC 07 or DRC 08 decision, based on the required category.

Reminder 2: If you select the yes option, the following options will appear in the drop-down list, such as the assessment demand or enforcement demand category.

If you select the NO option, the following options will appear in the drop-down list: assessment demand order, registration order, refund order, and enforcement order category.

  1. In the Order NO field, then enter the order number that is issued by authority.
  2. The order details are shown on the screen.

Please note: Once corrections have been made, no objections can be made. However, after the correction request is completed, only the above-mentioned decision can be objected to, not the original decision.

  1. Under the dispute column, select the category of the case from the below list and click on the add button.
  2. There is a template and an annexure to download the GST APL-01 form.
  3. Fill out the appeal form for the request: We need to add all the information on the appeal form in a reliable manner. Provide details, such as:
    • Statement of facts, period of delay, and reason for delay if an appeal is filed after the prescribed period.
    • Name of the Appellant
    • Jurisdiction details (state/union territory, commissionerate, division, etc.)
    • Details of the order against which the appeal is filed (order number, date of order, etc.)
    • Grounds of Appeal: Specify the reasons and legal grounds on which the appeal is being filed.
    • Cover this file with a PDF.
  1. Attach supporting documents: If you have any additional documents for filling out the adjournment request on the portal, which can be medical certificates, travel tickets, etc., depending on the reason for the adjournment request,
  2. Payment of Fees: Fees can be applicable, depending on the nature of the appeal, and we must ensure that the required fees are paid online as a part of the appeal.
  3. Pre-deposit% of disputed tax: Before deposit, the percentage of disputed taxes will be 10% as an initial cost. At least 10% of the proposed amount must be paid as a deposit. A percentage may be specified here if approved by the relevant authorities. In advance before the objection is filed. A lower percentage may be specified here if approved by the relevant authorities. Depending on the percentage entered, the details of the required payment, the description of the currency, the allowed prepayment, the description of the payment in the allowed currency, and the sections of the prepayment are fully automatic.
  4. Click the UTLIZE cash button if you have any
  5. Click on liability. Cash Ledger Balance and Credit Ledger Balance details are shown.
  6. Once you have entered the amount, click the set-off button.
  7. Submit the Application: After filling out the form and attaching all necessary documents, review the information provided for accuracy. Once satisfied, submit your appeal application.
  8. Then click the back button if a successful message is displayed on screen.
  9. We can click on the PREVIEW button to check the information, and we can edit if necessary.
  10. Click the name of the authorized signatory and enter the place name.
  11. We can file through DSC or with EVC.
  12. Then we need to click on the OK button to proceed further if a confirmation message is displayed on the screen, and we need to track the application status. You can track the status of your appeal by navigating to ‘Services > User Services > Track Application Status’ on the GST portal. This will keep you informed about the progress of your appeal.
  13. Waiting for Confirmation: When you submit all the information, the GST officer will check your information, and then you will receive a decision from the officer.

It’s very important to file all information in an accurate and reliable manner and follow the steps mentioned above to avoid delays or difficulties.

DISCLAIMER: The information provided in this article is intended for general informational purposes only and is based on the latest guidelines and regulations. While we strive to ensure the accuracy and completeness of the information, it may not reflect the most current legal or regulatory changes. Taxpayers are advised to consult with a qualified tax professional or you may contact to our tax advisor team through call +91-9871990777 or info@semantictaxgen.in.

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