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Dear Professional Colleagues,

Greetings of the Day !

Government of National Capital Territory of Delhi (Department of Trade & Taxes) has issued Circular No.F.6(4)/GST/Policy/2022/1122-28 dated November 29, 2023 regarding Generation and quoting of Document Identification Number (DIN/Reference Number (RFN) on any communication issued by the Delhi officers.

Highlights

1. In exercise of powers conferred under section 168 of the Delhi Goods and Services Tax Act, 2017, the Principal Commissioner (State Tax) directs that no search authorization. summons, arrest memo, inspection notices and letters issued in the course of any enquiry shall be issued by any officer or by any persons employed in the implementation of the Act without a computer generated Document Identification Number (DINY Reference Number (RFN) being duly quoted prominently in the body of such communication. The facility to generate DIN/REN is provided in the officer login page of the GST BO portal.

2. Even though DIN/REN is a mandatory requirement. in exceptional circumstances communications may be issued without an auto generated DIN/REN. However. this option has to be exercised only after recording the reasons in writing in the concerned file. Also, such communication shall expressly state that it has been issued without a DIN/REN.

3. The exigent situations in which a communication may be issued without the electronically generated DIN/RFN are as follows:

(i) When there are technical difficulties in generating the electronic DIN/REN, or
(ii) When communication regarding investigation/enquiry. verification etc. is required to be issued at short notice or in urgent situations and the authorized officer if outside the office in the discharge of his official duties.

4. Further, for VAT related documents, the functionality for generation of RFN is also available on DVAT Portal. The genuineness of the communication can be ascertained by the recipient on the website https://dvat.gov.in/website/home.html(view RFN).

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Hope you find it interesting and useful to read.

For any clarification/ feedback, feel free to write us at amrg@amrg.in.

Best regards,

AMRG Team

About Us

AMRG & Associates is an established Chartered Accountants firm. It came into existence in 1984 and since then has grown its branches across major Indian cities such as Delhi, Mumbai and Chandigarh. Since its inception, it has become one of the leading chartered accountants’ firms in North India. AMRG & Associates offers its clients a wide range of exceptional services through the expertise of its highly motivated group of trained professionals. The firm provides expertise in financial and business advisory, tax and regulatory, audit and assurance and risk advisory services.

AMRG & Associates has a client base of 200+ companies & individuals. The firm's approach to service delivery helps to provide value-added services to its wide clientele. Our differentiation is derived from a rapid performance based, industry-tailored and technology-enabled business advisory services delivered by talented professionals in the country.

Corporate office (Delhi, India) : AMRG Tower, 23, Paschim Vihar Extension, Main Rohtak Road, New Delhi -110063, T - 011-47322696 / 97

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© -2023 AMRG & Associates All Rights Reserved. This document has been written for the general interest of our clients and professional colleagues and is subject to change. This document is not to be construed as any form of solicitation. It is not intended to be exhaustive or a substitute for legal advice. We cannot assume legal liability for any errors or omissions. Specific advice must be sought before taking any action pursuant to this document.

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