The steps are as follows: (i) Create a service ticket through service request functionality available on the department portal (ii) Make an application to the concerned Nodal Officer in the format prescribed which is available in Annexure A of the website (iii) File a separate application for grievances in respect of individual issues. Format is given in Annexure B. The application must contain evidence which may include; Service ticket number created, screen- shots of the system taken on or before the due date, correspondence made with departmental authorities if any on or before due date and any other information/document which shows that attempt to pay has been made. Lastly, if the taxpayer has any grievance regarding the application made to Nodal Officer he may approach the Local or Divisional Supervisory Authority.