Generation and quoting of Document Reference Number (RFN) on communication /document pertaining to search and inspection

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..... -05-2023 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-02/2023-24 Sub: Generation and quoting of Document Reference Number (RFN) on communication/document pertaining to search and inspection-reg. Ref: Directions of Hon'ble Supreme Court in case of Pradeep Goyal Vs Union of India (W.P. (Civil) 320 of 2022), dated 18/07/2022. The GST portal ("System") generates various document .....

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..... 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 hereb .....

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..... y the Tax Officer on the GST common portal, both pre- and post-login, by navigating to Services > User Services > Verify RFN option. The guidelines under this circular are procedural in nature and hence cannot be made use of in interpretation of provisions of the law. Instructions issued in this circular shall be followed scrupulously by all the officers and any violation or deviation will be vi .....

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