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    <title>Continuation of Manual Procedure for Filing and Disposal of Enforcement Appeals and Use of DRC-08 on GSTN Portal</title>
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    <description>The procedure for filing and disposal of enforcement appeals against orders passed by enforcement officers continues to apply until further orders because the online enforcement appeal module on the GSTN portal is not yet fully developed. The earlier headquarters circular prescribing that procedure remains operative, along with the related office order issued on 4 February 2019. For revision of demand created against a registered dealer, the GSTN (BO-WEB) portal provides an online facility to generate DRC-08, which enforcement officers are directed to use only for updating demand set aside by the appellate authority.</description>
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      <description>The procedure for filing and disposal of enforcement appeals against orders passed by enforcement officers continues to apply until further orders because the online enforcement appeal module on the GSTN portal is not yet fully developed. The earlier headquarters circular prescribing that procedure remains operative, along with the related office order issued on 4 February 2019. For revision of demand created against a registered dealer, the GSTN (BO-WEB) portal provides an online facility to generate DRC-08, which enforcement officers are directed to use only for updating demand set aside by the appellate authority.</description>
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