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Generation and quoting of Document Identification Number (DIN) on communications issued under GST by the officers of the Directorate to tax payers and other concerned persons. - GST - States - TRADE CIRCULAR No. 01/2023Extract ..... ers to the taxpayers or other concerned persons. Initially the WBGST DIN would be used for summons, arrest memos, search authorizations, inspection notices, recovery proceedings etc. as specified in para 5 of this Circular, relating to a tax payer/ taxable person/any person, as the case may be. This measure would create a digital directory for maintaining a proper audit trail of such communications. Besides, it would provide the recipients of such communications a digital facility to ascertain the genuineness of such communications. Subsequently, WBGST DIN may be extended to other communications. 2. The Commissioner, in exercise of the power under section 168 of the WBGST Act, 2017, directs that (a) all communications under the WBGST Act an ..... x x x x x Extracts x x x x x Generation and quoting of Document Identification Number (DIN) on communications issued under GST by the officers of the Directorate to tax payers and other concerned persons. - GST - States x x x x x Extracts x x x x x ..... ssued in short notice or in urgent situations and the authorized officer is outside the office while discharging his official duties: Provided that where the WBGST DIN could not be generated due to reasons specified in clause (a) above, the officer shall generate the corresponding WBGST DIN post facto within three working days from the date when such difficulties are overcome, and communicate such WBGST DIN to the recipient in the prescribed format given below. Provided further that where the WBGST DIN could not be generated due to reasons specified in clause (b) above, the officer shall generate WBGST DIN post facto within three working days from the date of issue of such communication and such WBGST DIN should also be communicated to the ..... x x x x x Extracts x x x x x Generation and quoting of Document Identification Number (DIN) on communications issued under GST by the officers of the Directorate to tax payers and other concerned persons. - GST - States x x x x x Extracts x x x x x ..... (sample), where WBGST is common prefix, The first digit 1 in 1015 stands for office type (can be either 1 for other offices or 2 for circles or 3 for charges ), The second, third and fourth digits 015 in 1015 stands for office code, 240123 stands for date of generation of WBGST DIN in DDMMYY format, 023 stands for serial number starting from 001 for a particular office and a particular date and NNN denotes 3-digit alpha-numeric system generated random number. 7. The genuineness of such communication can be ascertained by the recipient (tax payer/ taxable person/any person) through the website of the Directorate of Commercial Taxes ( https://www.wbcomtax.gov.in) using the WBGST DIN itself in the manner detailed below: DIN search p ..... x x x x x Extracts x x x x x Generation and quoting of Document Identification Number (DIN) on communications issued under GST by the officers of the Directorate to tax payers and other concerned persons. - GST - States x x x x x Extracts x x x x x
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