Quick Summary
Delhi GST Department issued Circular vide F.6 (4)/GST/Policy/2022/ 1122-23 dated November 29, 2023 The circular mandates the generation and quoting of a Document Identification Number (DIN)/Reference Number (RFN) on any communication issued by the officers of the Delhi Goods and Services Tax (GST
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FAQ :
The DIN/RFN system is implemented to streamline communication, enhance transparency, and facilitate taxpayer compliance by providing a digital way to verify the genuineness of official documents.
Initially, DIN/RFN will be required for search authorizations, summons, arrest memos, inspection notices, and letters issued during enquiries.
Taxpayers can ascertain the genuineness of a communication by entering the DIN/RFN on the GST Portal or the DVAT Portal for VAT-related documents.
Yes, communications can be issued without an auto-generated DIN/RFN in exceptional circumstances like technical difficulties or urgent situations when an officer is outside the office. However, reasons must be recorded in writing, and the communication must state it's issued without a DIN/RFN.
Any specified communication issued without an electronically generated DIN/RFN, unless covered by the exceptions, will be treated as invalid and deemed to have never been issued.
Communications issued without a DIN/RFN in exigencies must be regularised within 15 working days by obtaining post-facto approval from a superior officer, electronically generating the DIN/RFN, and filing it in the concerned file.
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