The Andhra Pradesh governmenthas mandated the generation and quoting of Document Identification Numbers (DIN) on any communication sent to taxpayers by the officers and staff of the Commercial Taxes Department.
"In keeping with the government's objectives of transparency and accountability in Commercial Taxes Department administration through widespread use of information technology, the commercial taxes department is implementing a system for electronic (digital) generation of a document identification number (DIN) for all communication sent by its officers to taxpayers and other concerned people," the Andhra Pradesh government said.
The commercial tax department issued all notices, summons, authorizations, inspection notices, post-registration field visits, etc., with a unique identification number through the back office (BO) system of the GSTN portal under the APGST Act, 2017.
However, in respect of subsumed Acts like APVAT, CST, Luxury Tax, Entertainment Tax, etc., and the AP Profession, Trades, Employment, and Callings-1987 Act, communication with taxpayers and other people is through a manual system without any DIN.
The state government has decided to implement a system generated DIN for all correspondence initiated by the officers of the department with taxpayers and other people under all subsumed acts, other acts administered by the department. It will also extend to the extent of the process of communication not yet fully developed by the GSTN in the BO portal.
The measure will create a digital directory for maintaining a proper trial of communication and provide the recipient an opportunity to ascertain the genuineness.
No correspondence, like notices, letters, mail, personal hearing notices, etc., will be issued during any inquiry by any proper officer as defined under the acts on or after August 1st, 2022, without a computer-generated DIN. The digital platform for the generation of DIN is posted on the online portal of 'apct.gov.in'.
The DIN is a mandatory requirement. In exceptional circumstances, communication may be issued without an auto-generated DIN. Firstly, when there are technical difficulties in generating the electronic DIN. Secondly, when communication verification regarding investigation/enquiry, etc., is required to be issued at short notice or in urgent situations, and the authorised officer is outside the office in the discharge of his official duties communication may be issued without an auto-generated DIN.
However, the exception can be made only after recording the reasons in writing in the concerned file. Also, the communication must explicitly state that it has been used without a DIN.
Any communication issued in an emergency without an electronically generated DIN must be regularised within 24 hours of its issuance. It may be regularised by obtaining the post facto approval of the immediate superior officer as regards the justification for issuing the communication without the electronically generated DIN; generating the DIN after post facto approval; and printing the electronically generated proforma bearing the DIN and filing it in the concerned file.
In order to implement this new facility of electronically generating the DIN, various steps have to be followed. Firstly, the officers can login with APTIS credentials and in the drop down menu select Act, document type etc., and by doing so, the system will generate the DIN. By mentioning the system-generated DIN on the document, it can be uploaded into the system. Secondly, the recipient can check the document in the APGST portal by keying in the DIN to know the genuineness of the document and download the document. Lastly, a separate help document will be issued for officers on the process flow of the generation of DIN online.
Circular No. 2 of 2022
Dated: 01.08. 2022