The Delhi Goods and Services Tax (GST) Department, under Circular 1122-28, introduces a transformative initiative emphasizing transparency and accountability in tax administration. The implementation of a Digital Document Identification Number (DIN) is mandated for all communications issued by the department to taxpayers and concerned individuals.

1. Purpose of DIN/RFN:

The Circular aligns with the department’s commitment to leverage information technology for enhanced transparency. DIN/RFN is introduced for the digital generation of document identification, providing recipients a means to verify the authenticity of communications.

2. Directive under Section 168:

In exercising powers under Section 168 of the Delhi Goods and Services Tax Act, 2017, the Principal Commissioner (State Tax) directs that certain communications must prominently display the computer-generated DIN/RFN. This ensures the authenticity of critical communications such as search authorizations, summons, arrest memos, inspection notices, and letters issued during inquiries.

3. Exceptions to DIN/RFN Requirement:

While DIN/RFN is mandatory, the Circular recognizes exceptional circumstances where communications may be issued without an auto-generated DIN/RFN. This option must be exercised judiciously, with reasons recorded in writing. Such communications explicitly state the absence of a DIN/RFN.

4. Exigent Situations:

Exigent situations where DIN/RFN may be exempted include technical difficulties in electronic generation or urgent situations where the authorized officer is outside the office during official duties. However, the Circular emphasizes that such exemptions are limited and subject to specific conditions.

5. Regularization and Post-Facto Approval:

Communications issued without electronically generated DIN/RFN under exceptional circumstances must be regularized within 15 working days. This involves obtaining post-facto approval, generating DIN/RFN, and filing the electronically generated pro-forma in the relevant file.

6. Genuineness Verification:

The Circular underscores the genuineness verification mechanism for recipients by entering the DIN/RFN on the GST Portal. Any document issued without the electronically generated DIN/RFN is deemed invalid, emphasizing strict adherence to these instructions.

Conclusion:  Circular 1122-28 by the Delhi GST Department marks a significant step toward digitizing communication for transparency and authenticity. The mandatory use of DIN/RFN in specified communications ensures accountability. Officers are urged to strictly adhere to these guidelines, emphasizing the transformative nature of this initiative.

****

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE & TAXES
VVAPAR BHAWAN, I.P. ESTATE, NEW DELHI-III/902
(POLICY BRANCH)

Circular No. F.6 (4)/GST/Policy/2022/1122-28  Dated: 29/11/2023

(Ref. Circular No. 128/47/2019-GST and 122/41/2019-GST)

Subject: Generation and quoting of Document Identification Number (DIN)/Reference Number (RFN) on any communication issued by the officers of the Delhi Goods and Services Tax Department to tax payers and other persons concerned – Reg.

1. In line with the objectives of transparency and accountability in tax administration through widespread use of information technology, the Trade and Taxes Department. GNCTD has been implementing a system for electronic (digital) generation of a Document Identification Number (DIN) / Reference Number (RFN) for all communications sent by its offices to taxpayers and other concerned persons. To start with, the DIN/ RFN would be used for search authorization, summons, arrest memo. inspection notices and letters issued in the course of any enquiry. Generation of DIN/ RFN is meant for digitalizing the offline communications sent from the department to taxpayers/other concerned persons. It would provide the recipients of such communication a digital facility to ascertain their genuineness. The DIN/RFN details shall be attached to all the communications sent from the offices.

2. In exercise of powers conferred under section 168 of the Delhi Goods and Services Tax Act, 2017, the Principal Commissioner (State Tax) directs that no search authorization. summons, arrest memo, inspection notices and letters issued in the course of any enquiry shall be issued by any officer or by any persons employed in the implementation of the Act without a computer generated Document Identification Number (DIN)/ Reference Number (RFN) being duly quoted prominently in the body of such communication. The facility to generate DIN/RFN is provided in the officer login page of the GST BO portal.

3. Even though DIN/RFN is a mandatory requirement, in exceptional circumstances communications may be issued without an auto generated DIN/RFN. However, this option has to be exercised only after recording the reasons in writing in the concerned file. Also, such communication shall expressly state that it has been issued without a DIN/RFN.

4. The exigent situations in which a communication may be issued without the electronically generated DIN/RFN are as follows:-

(i) When there are technical difficulties in generating the electronic DIN/RFN, or

(ii) When communication regarding investigation/enquiry, verification etc. is required to be issued at short notice or in urgent situations and the authorized officer if outside the office in the discharge of his official duties.

5. further with regard to notices orders and communications statutorily issued through the GST  backend system by the SGST officers and which is intended to be communicated to the taxpayer through the GSM Portal, generation of DIN/RFN is exempted. But, this exemption shall not be available to any such communication issued manually, under any circumstances.

6. Any specified communication which does not bear the electronically generated DIN/RFN is not covered by the exceptions mentioned in paras 3& 4 above, shall be treated as invalid and shall be deemed to have never been issued.

7. Any communication issued without an electronically generated DIN/RFN is the exigencies mentioned in para 4 above shall be regularized within 15 working days of its issuance. by:

(i) Obtaining the post facto approval of the immediate superior officer as regards the justification of issuing the communication without the electronically generated DIN/RFN;

(ii) Mandatorily electronically generating the DIN/RFN after post facto approval: and

(iii) Printing the electronically generated pro-forma bearing the DIN/RFN and filing it in the concerned file.

8. The electronic generation of DIN/RFN and its use in official communication to taxpayers and other concerned persons is a transformative initiative. It is reiterated that any specified document issued without the electronically generated DIN/RFN shall be treated as invalid and shall be deemed to be void. Therefore, it is incumbent upon all officers concerned to strictly adhere to these instructions. The genuineness of the communication can be ascertained by recipient by entering the DIN/RFN for that communication on GST Portal.

9. Further for VA( related documents, the functionality tin generation of RFN is also mailable on DV/VI Portal. The genuineness of the communication can be ascertained by the recipient on the website https://dvat.gov.in/website/home.html  (view RFN).

(A. ANBARASU)

PR. COMMISSIONER (STATE TAX)

No. F.6(4)/GST/Policy/2023/1122-28

Dated: 29/11/2023

Copy to:-

1. All Spl./Addl./Joint Commissioners, Department of Trade & Taxes, GNCT of Delhi, Vyapar Bhawan, I.P. Estate. New Delhi-02.

2. Special Commissioner,(PR). Department of Trade & Taxes. GNCT of Delhi. Vyapar Bhawan, I.P. Estate. New Delhi-02 for publicity of the contents of this circular.

3. SSA, EDP Branch for uploading the circular on website of the Department.

4. The President/General Secretary, Sales Tax Bar Association(Regd.). Vyapar Bhawan, I.P. Estate, New Delhi-02

5. All Assistant Commissioner/AVATOs Department of Trade & Taxes, GNCT of Delhi. Vyapar Bhawan, I.P. Estate, New Delhi-02 through Zonal Commissioners.

6. PS to the Commissioner. Department of Trade & Taxes, GNCT of Delhi, Vyapar Bhawan I.P. Estate, New Delhi-02.

7. Guard File.

(RITA KAUSHIK)

Assistant Commissioner (Policy)

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