Karnataka GST Dept. implements Generation and quoting of DRN for Search and Inspection Communication

The Karnataka GST Department has notifies Generation and quoting of Document Reference Number (RFN) on communication/document pertaining to search and inspection in reference to the Directions of the Hon’ble Supreme Court in the case of Pradeep Goyal Vs Union of India [W.P. (Civil) 320 of 2022], dated July 18, 2022 via issuing Circular.

The GST portal (“System”) generates various documents, such as notices/ orders, etc which are communicated to the taxpayer. Most of 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.

Further, in compliance with the directions of Hon’ble Supreme Court of India in case of Pradeep Goyal Vs Union of India (W.P. (Civil) 320 of 2022), dated 18107 /2022 and in view of Government’s objectives of transparency and accountability in tax administration through use of information technology, a facility for electronic generation of Document Reference Number (RFN) by the Stale Tax Officer has been developed by GSTN.

Under 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 instructed to generate RFN (Reference Number) in respect of all offline communication [physically generated communication] such as Notices, Adjournments, Orders, Reminders and RFN so generated shall be superscribed on the document.

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