TaxTMI 
TaxTMI 
CALLING FOR INFORMATION BASED ON EMAIL
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....ALLING FOR INFORMATION BASED ON EMAIL<br> Query (Issue) Started By: - NAMAN DOKANIA Dated:- 8-11-2024 Last Reply Date:- 15-11-2024 Goods and Services Tax - GST<br>Got 7 Replies<br>GST<br>Recently, CGST has sent bulk emails to 100 top clients in their respective Jurisdiction asking for Balance Sheet, Profit & Loss Account for the GY 21-22,22-23,23-24, and telling that it is required by higher offic....
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....ials. Can they ask for such documents via this mode?? Is this valid?? Without DIN number any email issued is valid? Reply By KASTURI SETHI: The Reply: As per para nos. 3 & 5 of Board's. Circular No. 122/41/2019-GST, dated 5-11-2019, as amended vide circular dated 23.12.19 information can be called for without DIN under exceptional circumstances. Also go through A.P. High Court judgement da....
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....ted 06.06.24 reported as 2024 (88) G.S.T.L. 303 (A.P.) in the case of Sai Manikanta Electrical Contractors Vs. D.C. Special Circle, Visakhapatnam-II - 2024 (6) TMI 1158 - ANDHRA PRADESH HIGH COURT. Reply By Ganeshan Kalyani: The Reply: Email is considered to be vailed for taxpayer to make any submission in the proceeding. Similarly, on the reverse way it is valid for the officer to ask some info....
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....rmation from the taxpayer. Reply By KASTURI SETHI: The Reply: I agree with Sh.Ganeshan Kalyani, Sir. Section 169 (1) (c) refers. Reply By Amit Agrawal: The Reply: Such bulk email communication without DIN has no legal validity. These are ex facie views of mine and the same should not be construed as professional advice / suggestion or recommendation. Reply By Shilpi Jain: The Reply: Agree....
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....d. Be sure about the source of the mail and do not share the docs through e-mail again. Even if you wish to submit please go the GST office, enquire if such mail has been sent and submit it physically to the GST officer/inward section. Reply By Yash Shah: The Reply: Yes, this is valid and they can ask documents via this mode. As per Section 169(1)(c) of CGST act 2017, Any decision, order, sum....
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....mons, notice or other communication under this Act or the rules made thereunder shall be served inter alia by sending a communication to his e-mail address provided at the time of registration or as amended from time to time. However, as per Circular 122/41/2019-GST, CBIC has implemented a system for electronic (digital) generation of a Document Identification Number (DIN) for all communications ....
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....sent by its offices to taxpayers and other concerned persons. And Any communication issued without an electronically generated DIN shall be regularized within 15 working days of its issuance, by: (i) obtaining the post facto approval of the immediate superior officer as regards the justification of issuing the communication without the electronically generated DIN; (ii) mandatorily electronic....
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....ally generating the DIN after post facto approval; and (iii) printing the electronically generated pro-forma bearing the DIN and filing it in the concerned file. Therefore, in given case E-mail issued without DIN need to be regularized within 15 working days and after that period if it is regularized as above then that E-mail becomes valid, however if it is not regularized then that E-mail will....
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.... remain invalid. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: I endorse the views of Shri Yash.<br> Discussion Forum - Knowledge Sharing ....