Record DIR Acknowledgement

After the Filing Wizard generates your return's artifacts and transitions the state to Awaiting Lodgement, you submit those artifacts externally to the Department of Inland Revenue. When the DIR confirms receipt — by issuing a reference number, stamping your paper return, or simply acknowledging the OTAS upload — you return to Comply and Record DIR Acknowledgement.

This in-app capture is the regulatorily significant transition from Awaiting Lodgement to Lodged.

Why Comply does not auto-mark "Lodged"

Comply does not receive direct confirmation from the DIR. There is no integration today between CoralLedger Comply and the OTAS portal that posts an acknowledgement back. Because the DIR-side confirmation is the regulatorily binding event, Comply requires you to capture it manually. This is the same principle as the §32 attestation: the regulatorily binding act happens between you and the DIR, and Comply's job is to record the evidence.

The dialog

You open the Record DIR Acknowledgement dialog from the Filing Artifacts Ready card (immediately after the wizard) or from the row actions on a return that is in Awaiting Lodgement.

The dialog captures five things:

Field	Required	Notes
Lodgement Date	Yes	Must be on or after the date your artifacts were generated, and not in the future. Comply enforces this — you cannot record a lodgement before the artifacts existed.
Lodgement Method	Yes	One of four enum values — see Lodgement methods.
Other Details	When method = Other	Free text up to 500 characters, required only when method = Other.
DIR Reference Number	No (explicit)	The helper text reads "Leave blank if DIR did not issue a reference number." Some lodgement methods do not produce a reference number — that is normal.
Acknowledgement checkbox	Yes	"I confirm that I have lodged this return with the Department of Inland Revenue."

When you click Confirm, Comply runs the lodgement transition described below.

Lodgement methods

The four methods Comply recognises:

Method	When to use it	DIR reference behaviour
DIR Online Portal	You uploaded the XML artifact through OTAS.	OTAS usually returns a transaction reference number; record it if it does.
Walked into DIR Office	You took a printed copy to a DIR office in Nassau or Freeport.	DIR offices typically stamp and number a paper acknowledgement — record the stamp number.
Submitted via Authorised Agent	A third-party agent submitted the return on your registrant's behalf.	The agent should report any reference number issued; if none, leave blank.
Other	Anything that doesn't fit the three above (e.g., during a DIR system outage you submit via email to a DIR officer).	Required free-text explanation. Record any reference if issued.

The choice is persisted on the return and surfaced on the View Filed Return read-only page, so the audit history records how the lodgement was made, not only that it happened.

What happens after you click Confirm

Comply runs the transition inside a single retry-safe transaction:

1. Validates the lodgement date is within bounds.
2. Persists the lodgement date, method (and other-details if applicable), and reference number.
3. Sets FilingState = Lodged.
4. Best-effort syncs the corresponding Filing Period row so any late-filing banner clears.
5. Writes the RETURN_LODGED_WITH_DIR audit-ledger entry. This entry carries an artifact checksum dictionary — SHA-checksums of the exact PDF / XML / Excel / Form 301 files you submitted — so the audit trail can later prove which specific artifacts were lodged.

For credit and zero-balance returns, Comply then auto-advances the state to Lodged & Paid and writes a NO_PAYMENT_DUE audit-ledger entry. This second transition is part of the regulatory invariant — see VR-STATE-001 below.

State transition table

Return type	Result after Confirm
Payable return (Net VAT due > 0)	Awaiting Lodgement → Lodged. Stays at Lodged until you record payment.
Credit or zero return (Net VAT due ≤ 0)	Awaiting Lodgement → Lodged → Lodged & Paid. Both transitions happen automatically; you do not need to record payment because none is due.

VR-STATE-001: every return passes through Lodged first

A deliberate regulatory invariant: every return, including credit and zero-balance ones, transitions through Lodged before it can reach Lodged & Paid. The auto-advance for credit/zero happens after the RETURN_LODGED_WITH_DIR audit entry has been written.

Why this matters: the RETURN_LODGED_WITH_DIR audit entry carries the lodgement date, method, reference, and artifact checksums. Skipping Lodged for credit returns would mean the lodgement event never produces a clean audit row — which would break audit reproducibility for ~30% of returns over a financial year. The invariant exists so the DIR-side audit story is complete for every return type.

Retracting a lodgement

If you discover an error in the lodgement capture (you recorded the wrong date or the wrong method, or the DIR rejected the submission and you need to re-do it), you can retract.

When retract is appropriate

• You picked the wrong lodgement method or wrong date by accident.
• The DIR-side process rejected the submission and you must re-lodge.
• An authorised agent reports a different reference number than the one you recorded.

It is not appropriate to retract simply because you noticed a return contains an error — for that you create an amendment, not a retraction.

How retraction works

Retracting moves the return from Lodged back to Awaiting Lodgement and clears the lodgement date, method, other-details, and reference number. The original RETURN_LODGED_WITH_DIR audit entry is not deleted — instead, Comply writes a new RETURN_LODGEMENT_RETRACTED audit entry with your mandatory reason for the retraction. The audit history therefore records both the original lodgement and the retraction.

Constraints

• A reason is mandatory. Comply will not accept a blank reason — the reason is persisted to the audit ledger.
• Rate limit: 3 retractions per rolling 24-hour window per return. If you hit the limit, Comply surfaces a clear error explaining when you'll be able to retract again. The limit exists to prevent runaway retract/re-lodge cycles that would damage audit clarity.

After retraction the return is back at Awaiting Lodgement and you can re-open the Record DIR Acknowledgement dialog to capture the corrected lodgement.

Recording payment

For payable returns (Net VAT due > 0), the lifecycle does not end at Lodged — it ends at Lodged & Paid. You record the payment back into Comply after you have paid the DIR (via the OTAS portal, bank transfer to the Comptroller's account, or cheque at a DIR office).

Cumulative payments

Comply accepts payments cumulatively. A return moves to Lodged & Paid only when the cumulative payment total meets or exceeds the Net VAT due. Partial payments keep the return at Lodged with a Partially Paid payment-status flag.

What gets written

Each payment you record produces:

• A Payment row on the return, capturing the amount, date, and method.
• A PAYMENT_RECORDED audit-ledger entry.

When the cumulative total catches up with Net VAT due, Comply transitions the return to Lodged & Paid automatically.

Why credit/zero returns don't appear here

Credit and zero-balance returns reach Lodged & Paid automatically via the VR-STATE-001 auto-advance immediately after RETURN_LODGED_WITH_DIR. There is no payment to record because none is due (a credit return means the DIR owes you; recording the DIR refund when it arrives is a separate workflow tracked outside this dialog).

Post-lodgement actions (state transitions)

Action	Transition	Key rule	Audit trail marker
Retract lodgement	Lodged → Awaiting Lodgement	Max 3 retracts per rolling 24 hours per return; reason is mandatory	RETURN_LODGEMENT_RETRACTED
Record payment	Lodged → Lodged & Paid (when cumulative paid ≥ Net VAT due)	Only for payable returns (NetVATDue > 0); partial payments are allowed	PAYMENT_RECORDED

What you'll see on the View Filed Return page

Once you have recorded lodgement, the return becomes read-only and is visible at /vatreturns/{Id}/view. The DIR Lodgement Details card on that page surfaces:

• Lodgement Date
• Lodgement Method (in plain-English form)
• DIR Reference Number (if you recorded one)
• Current Filing State (Lodged or Lodged & Paid)

Plus a paginated Audit Trail timeline showing every audit-ledger entry for the return — including ACK_SECTION61, RETURN_APPROVED_BY_SIGNATORY, FILING_INITIATED, FILING_ARTIFACTS_GENERATED, RETURN_LODGED_WITH_DIR, PAYMENT_RECORDED (or NO_PAYMENT_DUE), and any RETURN_LODGEMENT_RETRACTED events from corrections.

Next steps

• VAT Returns Overview — the canonical 8-state machine
• Filing Wizard — the prior step
• Submit VAT Return — the external-submission workflow
• Audit Trail — where every lodgement event surfaces