Generation of RFN for offline tax communications enables taxpayers to verify document authenticity on the GST portal. RFN must be generated for all physically issued communications (notices, adjournments, orders, reminders) via the GST Back Office RFN Generation facility, superscribed on the document, and enabling pre- and post-login verification of document authenticity on the GST Common Portal; officers must follow the prescribed generation steps and comply strictly, with the guidance characterised as procedural and not for statutory interpretation.