GST Notice issued without DIN is Invalid [Read Circular]

The Commercial Tax Department of Andhra Pradesh has notified that GST Notice issued without DIN is Invalid.

Commercial tax department issued all notices, summons, authorizations, inspection notices, post registration field visits etc., with unique identification number through back office (BO) system of GSTN portal under the AP Goods and Services Tax Act -2017.However, in respect of subsumed acts (APVAT, CST, Luxury Tax, Entertainment tax etc.,) and AP Profession, Trades, Employment and Callings -1987 Act, communication with taxpayers and other people is through manual system without any Document Identification Numbers. Henceforth, it is decided to implement a system generated document identification number (DIN) for all correspondence initiated by the officers of the department with taxpayers and other people under all subsumed acts, other acts administered by the department and also to the extent of process of communication not yet fully developed by the GSTN in BO portal.

No correspondence like notices, letters, mails personal hearing notices etc., will be issued during any enquiry by any proper officer as defined under the acts on or after August 1st, 2022, without a computer-generated document identification number.

Whereas DIN is a mandatory requirement, in exceptional circumstances as mentioned below communication may be issued without an auto generated DIN. However, this exception can be made only after recording the reasons in writing in the concerned file. Also, such communication explicitly state that it has been used without a DIN.

i. When there are technical difficulties in generating the electronic DIN.

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

Any communication issued without an electronically generated DIN in the exigencies mentioned in para no 4 above shall be regularized within 24 hours of its issuance, by:

i. Obtaining the post facto approval of the immediate superior officers as regards the justification for issuing the communication without the electronically generated DIN.

ii. Generating the DIN after post facto approval: and

iii. Printing the electronically generated proforma bearing the DIN and filing it in concerned file.

Any communication which does not bear the electronically generated DIN/Unique identification number shall be treated as invalid and shall be deemed to have never been issued.

For Official Circular Download PDF Given Below: