The Kerala GST Department vide Circular No. 14/2023 dated July 22, 2023 has issued Instructions regarding the Generation and quoting of a unique Reference Number (“RFN”) on all communications issued by the State GST Officers to taxpayers and other concerned individuals instead of using DIN.
Kerala State Goods and Services Tax (SGST) has mandated the use of a computer-generated Reference Number (RFN) in all communication, including emails, directed towards taxpayers and relevant individuals.
The RFN is to be prominently displayed in the body of the communication.
The facility to generate this RFN is made available on the officer login page of the GSTN Model-2 Back Office Application.
There are exceptions outlined for cases where communication can be issued without the RFN:
i. A written explanation is required when technical difficulties prevent the electronic RFN from being generated.
ii. Situations involving investigations, inquiries, verifications, etc., that necessitate urgent communication, and where the authorized officer is away from the office on official duties.
A previous circular that detailed the process for generating and citing a Document Identification Number (DIN) has been revoked.
The Complete Circular can be accessed at: https://keralataxes.gov.in/wp-content/uploads/2023/01/circular-No14.pdf
