Generation and quoting of Document Reference Number (RFN) on communication /document pertaining to search and inspection

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....05-2023 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-02/2023-24 Sub: Generation and quoting of Document Reference Number (RFN) on communication/document pertaining to search and inspection-reg. Ref: Directions of Hon'ble Supreme Court in case of Pradeep Goyal Vs Union of India (W.P. (Civil) 320 of 2022), dated 18/07/2022. The GST portal ("System") generates various documents, such as ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r this facility, the tax officer can generate a RFN for the physically generated correspondence to be sent to taxpayers or other concerned persons. This facility also enables taxpayer or concerned person to verify/validate the authenticity of that document by verifying the RFNs generated both Pre-login and Post-login in the GST Common Portal. In this regard, all the officers are hereby instructe....