Delhi GST Dept rolls out digital system for transparency

New Delhi: In a bid to bolster transparency and accountability in tax administration, the Delhi Goods and Services Tax (GST) Department, under the Government of National Capital Territory of Delhi (GNCTD), has rolled out a digital system mandating the generation and quoting of Document Identification Number (DIN)/Reference Number (RFN) on all official communications.

‘In line with the objectives of transparency and accountability in tax administration through widespread use of information technology,’ the circular highlights the department’s initiative to electronically generate DIN/RFN for various communications.

The system covers crucial documents such as search authorisations, summons, arrest memos, inspection notices, and letters issued during inquiries.

The circular reinforces the significance of the computer-generated DIN/RFN, stating, ‘no search authorisation, summons, arrest memo, inspection notices and letters issued in the course of any enquiry shall be issued without a computer-generated Document Identification Number (DIN)/ Reference Number (RFN) being duly quoted prominently.’

While the DIN/RFN system is deemed mandatory, the circular acknowledges exceptional circumstances.

Communications may be issued without them, provided reasons are recorded in writing.

‘Even though DIN/RFN is a mandatory requirement, in exceptional circumstances communications may be issued without an auto-generated DIN/RFN,’ the circular clarifies.

However, such communications must explicitly state their issuance without a DIN/RFN.

The exceptions for not having electronically generated DIN/RFN are outlined in the circular, citing technical difficulties or urgent situations when the authorised officer is outside the office.

Notably, notices and communications issued through the GST backend system are exempted when communicated through the GSTN Portal, but manual issuances are not exempted under any circumstances.

‘Any specified communication which does not bear the electronically generated DIN/RFN shall be treated as invalid,’ it emphasised.