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.

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..... torate of Commercial Taxes is implementing a system of electronic generation of Document Identification Number (DIN), hereinafter to be referred to as 'WBGST DIN', for those communications under GST that cannot be generated through GSTN portal, to be sent by the officers 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 facil .....

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..... para 2 of this circular, in exceptional cases mentioned below, communications will be made without WBGST DIN:- (a) when there are technical difficulties in generation of WBGST DIN electronically; or (b) when communication regarding investigation/inquiry, verification etc. is required to be issued 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 for .....

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..... atch for reconciliation (e) Intimation for recovery (f) Intimation for bank garnishee (g) Request for production of documents/ books of accounts (h) Any other communication 6. Structure of WBGST DIN issued by Directorate of Commercial Taxes, West Bengal: - The structure is WBGST/1015/240123/023NNN (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 .....

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