DIN No. on ASMT10

[SHASHI MITTAL]

Dear sir

one case is Notice of ASMT 10 is received on personal mail id which is not registered on gst portal & ASMT 10 does not contain DIN NO.,This notice is not showing on GST portal.

please guide

Thank you

[KASTURI SETHI]

What is the date of issuance of notice mentioned in ASMT 10 ?

[SHASHI MITTAL]

thank you sir for your prompt reply

today only 14/11/2019

[Ganeshan Kalyani]

In the beginning, the DIN would be used for search authorization, summons, arrest memo, inspection notices and letters issued in the course of any enquiry.

[Ganeshan Kalyani]

In your case it is not yet implemented.

[KASTURI SETHI]

It is not an 'enquiry' but a simple 'query'. See the difference between both words. Enquiry will start if discrepancy is ascertained from a scrutiny of your records.

[Adarsh Sharma]

Circular No. 122/41/2019-GST which mandates in case of all the search authorisation, summons, arrest memo, inspection notices and letters issued in the course of enquiry to quote unique Document Identification Number (DIN)

This compulsion of Issuance of DIN is only for the investigation cases. However there is no such requirement in the case of the typical letters or notices issued by the jurisdiction officer.

[Alkesh Jani]

Sir,

In this regards, ASMT-10 is with regards to scrutiny of returns, if possible, You may contact your JAC/DC and confirm the same. As this Circular is not applicable to scrutiny of returns, as on date, however, in first phase, only specified communications are covered.

This is my point of view.

Thanks

AI Summary

Document identification number requirement clarified under circular guidance: DIN mandated for enquiry communications, not routine scrutiny notices. DIN is mandated for search authorisations, summons, arrest memos, inspection notices and letters issued in the course of an enquiry; that DIN requirement applies to investigation/enquiry related communications and is not required for routine jurisdictional notices. ASMT 10 pertains to scrutiny of returns and therefore, under the current phased implementation, need not carry a DIN and may not appear on the GST portal.