The Directorate of Commercial Taxes, West Bengal on March 29, 2023, issued a notification regarding the Generation and quoting of Document Identification Numbers (DIN) on communications issued under GST by the officers of the Directorate to taxpayers and other concerned persons.
The following has been stated namely: -
• The WBGST DIN would be initially used for summons, arrest memos, search authorizations, inspection notices, recovery proceedings, etc. relating to a taxpayer/taxable person/any person, as the case may be. Subsequently, WBGST DIN may be extended to other communications
• It is directed that: -
1. All communications under the WBGST Act and rules made thereunder by the specified officers shall contain an electronically generated WBGST DIN from the online system of the Directorate of Commercial Taxes except in the prescribed cases
2. WBGST DIN generated shall be quoted prominently on the body of communications.
3. When the communication is made by e-mail then the WBGST DIN shall be quoted on the body of the e-mail.
• The exceptional cases where the communications will be made without WBGST DIN and the necessary action to be taken have been stated in the notification
• The categories of communication where the WBGST DIN will be generated have been stated
This Trade Circular shall come into force with effect from April 01, 2023.
[Notification No. 01/2023]
