The Delhi Government, on 29th November 2023 issued a circular mandating the 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 (GST) Department to tax payers and other persons concerned.
In order to enhance transparency and accountability in tax administration, the Trade and Taxes Department of the Government of National Capital Territory of Delhi (GNCTD) has introduced a digital system for generating DIN/ RFN for all official communications. This includes search authorizations, summons, arrest memos, inspection notices, and letters issued during inquiries.
The DIN/RFN system aims to digitise offline communications, providing recipients with a digital means to verify their authenticity. The details of DIN/RFN will be attached to all communications from the department. As per the directive under section 168 of the Delhi Goods and Services Tax Act, 2017, all relevant communications must prominently feature the computer-generated DIN/RFN.
While DIN/RFN is mandatory, in exceptional circumstances, communications may be issued without them, provided reasons are recorded in writing. Such communications must explicitly state their issuance without a DIN/RFN. Exigent situations for this exception include technical difficulties or urgent scenarios when the authorised officer is outside the office.
Notably, notices and communications issued through the GST backend system are exempted from DIN/RFN generation when communicated through the GSTN Portal. However, manual issuances are not exempted under any circumstances.
Communications lacking electronically generated DIN/RFN, not covered by exceptions, are deemed invalid. Any such communication issued without DIN/RFN in exigent circumstances must be regularised within 15 working days. This involves obtaining post facto approval, electronically generating DIN/RFN, and filing the pro-forma with DIN/RFN in the relevant file.
Officers are reminded of the transformative nature of this initiative, emphasising strict adherence to instructions. Recipients can verify the genuineness of communications by entering the DIN/RFN on the GST Portal.
For VAT-related documents, RFN generation functionality is available on the DVAT Portal, with recipients able to verify communication authenticity on the website https://dvat.gov.in/website/home. (view RFN).
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