The Delhi GST Department has implemented an innovative system to bring transparency and accountability in tax administration. A computer generated unique Document Identification Number (DIN) or Reference Number (RFN) will now be mandatory on all communications sent to taxpayers and concerned persons. This pathbreaking reform will eliminate fake notices, enable easy tracking of correspondence and enhance trust between taxpayers and tax officers.
What is DIN/RFN?
i) A computer generated unique number that will be attached to all communications like search authorization, summons, arrest memo, inspection notices, letters etc.
ii) Part of digital push to increase transparency and accountability in tax administration.
iii) Recipients can verify authenticity of communication by entering DIN/RFN on GST portal.
Why is DIN/RFN Required?
i) Eliminate fake/fraudulent communications and impersonation of tax officers.
ii) Easy to identify and track official correspondence.
iii) Brings uniformity in communications.
iv) Digital trail for all communications.
Scope and Coverage
i) Applicable for all communications issued manually by GST officers.
ii) Exemption for system generated notices like orders, returns etc. on GSTN.
iii) No communication is valid without DIN/RFN except in exceptional circumstances.
Exceptional Circumstances
i) Technical difficulties in generating DIN/RFN.
ii) Urgent communications required at short notice when officer is outside office.
iii) Post facto DIN/RFN can be obtained within 15 days in above cases.
Key Instructions
i) DIN/RFN to be prominently quoted in body of communication.
ii) Generated from officer login page on GST portal.
iii) Communication without DIN/RFN deemed invalid.
iv) Superior officer’s approval needed for communications without DIN/RFN.
v) Non-compliance will lead to action against erring officers.
Benefits of DIN/RFN
1. For Taxpayers:
i) Verify authenticity of communications.
ii) Safeguard against fake/fraudulent notices.
iii) Transparency in tax administration.
2. For Department:
i) Improved accountability of officers.
ii) Digital trail of communications.
iii) Standardization and uniformity.
iv) Ease of tracking and monitoring correspondence.
The introduction of DIN/RFN marks an important milestone in improving governance and enabling taxpayer services. It will go a long way in enhancing trust between taxpayers and tax administrators through transparent communication.
Delhi GST Policy Branch Circular dated 29/11/2023: Quoting DIN/RFN on communications by the Delhi GST Officials with Taxpayers and other concerned persons
Any case laws/judgment on validity of notices by GST dept without DIN?