The Karnataka Goods and Services Tax (GST) department has released the circular on generation and quoting of Document Reference Number (RFN) on communication to search and inspection.
Regarding the Supreme Court ruling in the case of Pradeep Goyal v. Union of India (W.P. (Civil) 320 of 2022) dated 18/07/2022, the circular was issued. Through the use of information technology, GSTN has developed a facility for the electronic generation of Document Reference Numbers (RFN) by the Stale Tax Officer in accordance with the judgement and for the openness and accountability of the tax administration.
The GST site (“System”) creates a number of documents that are communicated to the taxpayer, including notices, orders, and the like.
A system-generated unique identification called a DIN (Document Identification Number) or RFN (Reference Number) is included on the majority of these documents. Due to the System’s ability to generate these papers, they can already be found in the portal, mostly on the dashboard of the taxpayer.
It is anticipated that the tax officer can create an RFN using this technology so that the manually produced letter can be delivered to taxpayers or other interested parties.
Process to generate RFN
To generate RFN in the BO Portal by tax officer,
The RFN number generated shall be mentioned in the communication to the taxpayer.
Verify RFN -Guidance to Taxpayer
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