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of <h1>Maharashtra GST Circular 10 T of 2023 Requires Document Reference Numbers for Search and Inspection Communications.</h1> The Trade Circular 10 T of 2023 from the Maharashtra State Goods and Services Tax Department mandates the use of a Document Reference Number (RFN) for communications related to search and inspection. This initiative aims to enhance transparency and accountability in tax administration through information technology. Tax officers must generate an RFN for documents such as search authorizations and inspection notices. Taxpayers can verify document authenticity on the GST portal. If a document lacks a valid RFN, taxpayers should report it to the department via email or phone. The circular's guidelines are procedural and not for legal interpretation.
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