Compulsory Quoting of DIN on any communications to taxpayers by Kerala SGST Department

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Background:-

The Kerala GST department is implementing a system for the digital generation of a Document Identification Number (DIN) for all communication sent by its offices to taxpayers and other concerned persons. The objective of the Kerala Government is to maintain transparency and accountability in tax administration through the widespread use of information technology. Moreover, the taxpayers can verify the authenticity and genuineness of the document received from the officer by searching DIN on the departmental website. The facility to generate DIN is provided in the officer login page of the GST Back end module.

Clarification:-

The Kerala Government vide Circular No. 08/2020 dated August 04, 2020, which 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 Kerala Goods and Services Tax Act without a computer-generated Document Identification Number (DIN) being duly quoted prominently in the body of such communication.

Further, the DIN is a mandatory requirement, in exceptional circumstances after recording the reason in writing in the concerned file and communication expressly stating that is has been issued without an auto-generated DIN. The exigent situation in which a communication may be issued without the electronically generated DIN are as follows:-

  • When there are technical difficulties in generating the electronic DIN, or
  • When communication regarding investigation/inquiry, 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.

Furthermore, if in case any communication is issued without a DIN, it is treated as invalid and shall be deemed to have never been issued and shall be regularized within 15 working days of its issuance, by:

  • Obtaining the post-facto approval of the immediate superior officer as regards the justification of issuing the communication without the electronically generated DIN;
  • Mandatorily electronically generating the DIN after post facto approval; and
  • Printing the electronically generated Pro-forma bearing the DIN and filing it in the concerned file.

DIN (Document Identification Number) is a unique number generated digitally in an alphanumeric code. The taxpayers can verify the authenticity and genuineness of the document received by searching DIN on the departmental website. The DIN contains 19 characters. Structure of DIN is as below;

DIN3205202000000011

DIN- Stands for type

DIN 32-state code

05-current Month

2020-current year

00000011-Running serial number

DIN Verification by taxpayers:

  • The facility to verify the DIN is available in the departmental website http://www.keralataxes.gov.in/.
  • On clicking the link for DIN verification provided on the website, the following window will be displayed.
  • The taxpayers shall enter Document Identification Number, Document date, and Captcha in the concerned fields. Then click “View Details”.
  • The details will be displayed as below and the taxpayer can ensure the authenticity of the document.

The circular can be accessed at: https://keralataxes.gov.in/wpcontent/uploads/2020/01/Circular_8_2020_DIN.pdf

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