In a significant move, in keeping with the government’s objectives of transparency and accountability in Commercial Taxes Department administration through the widespread use of information technology, the State of Andhra Pradesh has mandated that all the notices, proceedings, and communications of the tax department shall be through the online portal using DIN of the tax officers.
The circular issued on Monday clarified that any communication which does not bear the electronically generated DIN/Unique identification number shall be treated as invalid and shall be deemed to have never been issued.
“To begin with, the commercial tax department issued all notices, summons, authorizations, inspection notices, post registration field visits, etc., with unique identification number through the back office (BO) system of GSTN portal under the AP Goods and Services Tax Act -2017. However, in respect of subsumed acts (APVAT, CST, Luxury Tax, Entertainment tax, etc.,) and AP Profession, Trades, Employment and Callings -1987 Act, communication with taxpayers and other people is through a manual system without any Document Identification Numbers. Henceforth, it is decided to implement a system-generated document identification number (DIN) for all correspondence initiated by the officers of the department with taxpayers and other people under all subsumed acts, other acts administered by the department, and also to the extent of the process of communication not yet fully developed by the GSTN in BO portal. This measure will create a digital directory for maintaining a proper trial of communication and provide the recipient to ascertain the genuineness,” the Department said.
The circular also held that no correspondence like notices, letters, emails, personal hearing notices, etc., will be issued during any inquiry by any proper officer as defined under the acts on or after 1st August 2022, without a computer-generated document identification number. The digital platform for the generation of DIN is posted on the online portal of ‘apct.gov.in’
“Whereas DIN is a mandatory requirement, in exceptional circumstances as mentioned below, communication may be issued without an auto-generated DIN. However, this exception can be made only after recording the reasons in writing in the concerned file. Also, such communication explicitly states that it has been used without a DIN. i. When there are technical difficulties in generating the electronic DIN. ii. When communication regarding investigation/inquiry, verification, etc., is required to issue at short notice or in urgent situations and the authorized officer is outside the office in the discharge of his official duties,” the circular said.
It further clarified that any communication issued without an electronically generated DIN in the exigencies mentioned in para no 4 above shall be regularized within 24 hours of its issuance, by, i. Obtaining the post facto approval of the immediate superior officers as regards the justification for issuing the communication without the electronically generated DIN. ii. Generating the DIN after post facto approval: and iii. Printing the electronically generated proforma bearing the DIN and filing it in the concerned file.
“Regarding the issue of all notices, proceedings and any correspondence under the GST Act shall be through Back Office portal of GSTN only. If any process flow for required correspondence is not available in the Back Office portal of GSTN, the same has to be issued by generating DIN as discussed above. Any communication which does not bear the electronically generated DIN/Unique identification number generated through BO portal shall be treated as invalid and shall be deemed to have never been issued,” the circular added.
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