The Government of West Bengal has released an addendum to Trade Circular No. 01/2023 that introduces important modifications concerning the use of Document Identification Numbers (DIN) in GST communications. The Directorate of Revenue Intelligence and Enforcement (DRI&E) is now mandated to use DIN for more transparent and accountable communications.
Background: The Directorate of Revenue Intelligence and Enforcement (DRI&E) was established in 2019, and its infrastructure has been merged with the Directorate of Commercial Taxes. The objective is to bolster the administration of taxes through the effective use of technology, aiming for more transparency and accountability.
The Role of DIN: The Document Identification Number (DIN) is crucial for maintaining a transparent and accountable system. Initially, the DIN was to be used for communications under the WBGST Act only by officers not below the rank of State Tax Officer. This has now been expanded to include officers from DRI&E as well.
Key Changes
- Infrastructure Sharing: The recent amendment allows DRI&E officers to use the website and other infrastructures of the Directorate of Commercial Taxes for official purposes.
- Electronic Generation of DIN: All specified communications under the WBGST Act by officers of DRI&E must now bear a DIN, electronically generated from the Directorate of Commercial Taxes website.
- Guidelines: All directions, modalities, and exceptions stated in Trade Circular No. 01/2023 will apply to officers of the DRI&E when using DIN.
Implications: The policy change ensures that all communications from DRI&E officers related to GST are traceable and accountable. This also standardizes the process, making it easier for taxpayers to verify the authenticity of the communication.
Implementation Concerns: The addendum also indicates that any issues arising out of the implementation of these new guidelines should be brought to the notice of the Commissioner.
Conclusion: The new DIN policy aims to extend the practice of transparency and accountability to all echelons of the tax administration in West Bengal. By enabling DRI&E officers to use DIN in their GST-related communications, the government takes another step toward minimizing fraud and enhancing compliance.
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Government of West Bengal
Directorate of Commercial Taxes
14, Beliaghata Road, Kolkata-700015
Addendum to Trade Circular No. 01/2023 dated 29.03.2023
Subject: Generation and quoting of Document Identification Number (DIN) on any communication issued under GST by the officers of the Directorate of Revenue Intelligence and Enforcement (DRI & E) to tax payers and other concerned persons.
The Governor was pleased to create the Directorate of Revenue Intelligence and Enforcement (DRI&E), West Bengal (hereinafter referred to as DRI&E) vide notification No. 231- F.T., dated 12.02.2019.
Recently notification No. 231-F.T. has been amended by notification No.1370-F.T., dated 10.08.2023 to allow the officers of DRI&E to use the website and other infrastructures of the Directorate of Commercial Taxes (hereinafter referred to as this Directorate).
In keeping with the objectives of transparency and accountability in the administration of taxes through widespread use of information technology, this Directorate has implemented a system of electronic generation of Document Identification Number (DIN) for all communications under GST that cannot be generated through GST Back Office to be sent by the officers to the taxpayers or other concerned persons. A Trade Circular bearing No. 01/2023 dated 29.03.2023 has been issued by the Commissioner directing that specified communications under the WBGST Act and rules made there under issued by officers not below the rank of State Tax Officer shall bear DIN.
Now, in exercise of the power under section 168 of the WBGST Act, 2017, it is directed that specified communications under the WBGST Act and rules made there under issued by officers appointed to act under the WBGST Act, 2017 in the Directorate of Revenue Intelligence and Enforcement (DRI&E) shall also bear Document Identification Number (DIN) electronically generated from the website of this Directorate, and the directions, modalities, exceptions etc. given in Trade Circular No. 01/2023 dated 29.03.2023 shall be applicable for the officers of the Directorate of Revenue Intelligence and Enforcement (DRI&E) also.
2. Difficulty in implementation of this Trade Circular may be brought to the notice of the Commissioner.
Sd/-
(KHALID AIZAZ AN WAR, IAS)
Commissioner, State Tax,
West Bengal
Memo. No. 186-CT/PRO
3C/PRO/2023
Date: 29.08.2023
Copy forwarded to–
(1) the Special Commissioner, Commercial Taxes/ ISD for information and for uploading it on the websites of the Directorate for information of all concerned.
(2) the Director of Revenue Intelligence and Enforcement, West Bengal for information and necessary action.
Sd/-
(Nabanita Pal)
Special CCT & PRO
