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TMI BlogDIN No. on ASMT10X X X X Extracts X X X X X X X X Extracts X X X X ..... DIN No. on ASMT10 X X X X Extracts X X X X X X X X Extracts X X X X ..... THI: The Reply: What is the date of issuance of notice mentioned in ASMT 10 ? Reply By SHASHI MITTAL: The Reply: thank you sir for your prompt reply today only 14/11/2019 Reply By Ganeshan Kalyani: The Reply: In the beginning, the DIN would be used for search authorization, summons, arrest memo, inspection notices and letters issued in the course of any enquiry. Reply By Ganeshan Kalyani: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Reply: In your case it is not yet implemented. Reply By KASTURI SETHI: The Reply: It is not an 'enquiry' but a simple 'query'. See the difference between both words. Enquiry will start if discrepancy is ascertained from a scrutiny of your records. Reply By Adarsh Sharma: The Reply: Circular No. 122/41/2019-GST which mandates in case of all the search authorisation, summons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , arrest memo, inspection notices and letters issued in the course of enquiry to quote unique Document Identification Number (DIN) This compulsion of Issuance of DIN is only for the investigation cases. However there is no such requirement in the case of the typical letters or notices issued by the jurisdiction officer. Reply By Alkesh Jani: The Reply: Sir, In this regards, ASMT-10 is with reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ards to scrutiny of returns, if possible, You may contact your JAC/DC and confirm the same. As this Circular is not applicable to scrutiny of returns, as on date, however, in first phase, only specified communications are covered.
This is my point of view.
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