Facility of generation of Document Reference Number (RFN) and use of the same in all offline communications with the Taxpayers and other concerned persons relating to Goods and Service Tax

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....nviting a reference to the above subject, I am to inform you that Hon'ble Supreme Court of India in their order in the W.P. (C) No. 320 of 2022 (in case of Pradeep Goyal Vs Union of India and Others) have directed to implement a system of electronic generation of a DIN (Document Identification Number) for all communications sent by State Tax Officers to taxpayers and other concerned persons so as to bring in transparency and accountability in the indirect tax administration. 2. As per the above directions, a new facility for generation of a document Reference Number (RFN) has been developed by GSTN in the GST Back Office for the tax officers and in the GST Common Portal for verification of such RFNs by the taxpayers. The facility is ....

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....wing the day of issue of this letter. Sd/= (Rakesh Agarwala, IAS) Principal Commissioner of State Tax, Assam Dispur, Guwahati ============= Document 1 ADVISORY ON REFERENCE NUMBER (RFN) FOR COMMUNICATIONS WITH TAXPAYER The GST portal ("System") generates various documents, such as notices/ orders, etc which are communicated to the taxpayer. Most such documents have a system-generated unique identifier DIN (Document Identification Number)/ RFN (Reference Number). These documents, by virtue of being generated by the System, are already traceable in the portal, mostly on the taxpayer's dashboard. 2. In addition, in compliance of the directions of the Hon'ble Supreme Court, a facility for document Reference Number (RFN) gene....