GST Department notifies generating and quoting of unique Reference Number on all communications

The Kerala GST Department has notifies Generation and quoting of a unique Reference Number (RFN) on all communications issued by officers of the State Goods and Services Tax Department to taxpayers and other concerned individuals, instead of using DIN via issuing Circulars.

The State GST department had implemented a system of Document Identification Number (DIN) for manual communication issued by the officers to taxpayers and other concerned individuals. The generation of DIN was intended to digitalize the offline communications sent from the department to taxpayers or other concerned individuals, ensuring transparency and accountability in tax administration. The DIN facility is currently available in the Model 1 back-end system. However, the State GST Department bas transitioned from a Model I lo a Model 2 back office system as of March 1st, 2022. In the Model 2 back office system, a special Reference Number (RFN) facility is used instead of DIN. Consequently, the circular instructions referred to above need to be modified accordingly.

In exercise of the powers vested under Section 168 of the Kerala State Goods and Services Tax Act, 2017, it is hereby directed that no communication, including e­ mails, shall be issued to taxpayers and other concerned individuals by any officer or person employed in the implementation of the Act without duly quoting a computer ­generated Reference Number (RFN) prominently in the body of Such communication. This directive applies, except under the circumstances covered in para>, 3 and 4 below. The facility to generate RFN is provided on the officer login page of the GSTN Model-2 Back Office Application.

Although the RFN is a mandatory requirement, communications may be issued without an automatically generated RFN in certain exceptional circumstances, which are described below. However, This exception must only be utilized after documenting the reasons in writing in the relevant file. Additionally, such communication shall explicitly declare that it was issued without an RFN.

The exigent situations under which a communication may be issued without the electronically generated RFN are as follows:

1. When there are technical difficulties in generating the electronic RFN, or

2. When communication regarding investigation/ enquiry, verification, etc, is required to be issued at short notice or in urgent situations, and the authorized officer is outside the office in the discharge of his official duties.

3. The generation of RFN is not required for notices, orders, and communications that are legally issued by SGST officials through the GST Model-2 back office system and are meant to be delivered to the taxpayer via the GSTN Portal. However, under no circumstances shall any manually issued message be eligible for this exemption.

4. Any specified Communication that does not bear an electronically generated RFN and is not exempt from the restrictions listed in Paragraph 3 above will be regarded as invalid and shall be deemed to have never been issued.

To Read More Download Official Circular Given Below: