The Finance Department of the Commissionerate of CT & GST, Odisha, has issued an Advisory vide Memo No.  7452/CT&GST, Dated 02.05.2023 in relation to facility for generation of Document Reference Number (RFN) and use of the same in all offline communications with the Taxpayers and other concerned persons relating to Goods and Services Tax. 

The Letter reads as:

In inviting a reference, I am to say that Hon'ble Supreme Court of India in their order in the W. P. (C) No. No. 320 of 2022 (in case of Pradeep Goyal vrs. Union of India and Others) have directed to implement a system of electronic generation of a DIN (Document Identification Number) for all communications sent by State Tax Officers to taxpayers and other concerned persons so as to bring in transparency and accountability in the indirect tax administration.

As per the above directions, a new facility for generation of a document Reference Number (RFN) has been developed by GSTN in the GST Back office for the tax officers and in the GST Common Portal for verification of such RFNS by the taxpayers. The facility is now available both in GST Back office and the GST Common Portal. The RFNS generated can also be verified by the taxpayers and other concerned persons in the GST Common Portal with login and without login as well.

The documents, notices, orders, intimations etc. generated by the Tax Officers in the GST Back Office (i.e. system generated) using their Digital Signature Certificates or otherwise are generated with a unique reference number or ARN, which is also printed and communicated on such documents. The same can also be seen by the taxpayer in the GST Common Portal in their dashboards. In those types of communications, the RFNS need not be generated again.

In all other types of communications between the Tax Officer(s) and the taxpayers and other concerned persons relating to administration of GST, the RFN must be generated and mentioned on the document(s). An advisory for generation of such RFN by the Tax Officers in GST Back Office application and search and verification of the same by the taxpayers in GST Common Portal is enclosed for kind reference.

It is hereby instructed to all concerned that all offline communications with taxpayers and other concerned persons relating to administration of GST, (i.e. communications which are not generated in the GST Back Office (80) and communicated to the taxpayers/ concerned persons through GST Common Portal) must be superscribed with the RFN generated from the GST Back Office in the process enumerated in the advisory enclosed.

This will come into effect from the day following the day of issue of this letter.