For keeping the objectives of transparency and accountability in the administration of GST laws through widespread use of information technology, the Directorate of Commercial Taxes of West Bengal vide Trade Circular Number 01/2023 dated 29/03/2023 has issued guidelines for using 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. The gist of the Circular is given hereunder:

DIN requirement:

The WBGST DIN will be generated for the following categories of communication, viz.,

i) Summons

ii) Arrest Memos

iii) Search authorisations

iv) Inspection notices

v) Other communications, such as:

(a) Notice for return default

(b) Notice for interest default

(c) Notice for physical appearance

(d) Notice/request against any mismatch for reconciliation

(e) Intimation for recovery

(f) Intimation for bank garnishee

(g)Request for production of documents/ books of accounts

(h) Any other communication

Communication without DIN would be considered as Invalid:

It is clarified in the above Circular that any communication (excluding some exceptional cases) which does not bear the electronically generated WBGST DIN shall be treated as invalid and shall be deemed to have never been issued.

It may further be noted here that in exceptional cases where WBGST DIN could not be generated due to reasons 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 recipient.

Structure of WBGST DIN:

The sample structure of WBGST DIN is “WBGST/1015/240123/023NNN”, 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.

How genuineness can be ascertained:

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”. Direct link of WBGST DIN search is ‘https://egov.wbcomtax.gov.in/DIN_Search/startPage.htm”

The Circular in original can be accessed by clicking on the button available below: