Manner of verifying document Reference Number (RFN) for offline correspondence

Goods and Services Tax (GST) is the biggest tax reform in India. With the introduction of GST, i.e., on 1st July 2017, most of the interaction between the assesses, and the department is routed through the digital platform, i.e., the GST portal. Further, with the intent to increase more and more transparency in the system, most of the communication by the department under GST needs to mandatorily contain Document Identification Number (DIN) or Document Reference Number (RFN). Notably, the documents generated by the system (i.e., online communication) are easily traceable via the GST portal. However, tracing the documents not generated by the system (i.e., offline communication) was, till now, impossible. To overcome the hurdle of tracing the authenticity of offline communication, a new facility is recently added to the GST portal, enabling the assesses to ensure that the offline communication is being sent only by the State GST authorities. Accordingly, a relevant advisory was also issued on 28th April 2023. The present article covers briefing communications under GST and the manner of verifying the authenticity of the same. It discusses the new facility of verifying the document Reference Number about offline communications issued by the State GST authorities.

Communications under GST and manner of verifying the authenticity of the same –

Different types of communication (like issuance of letter, notices, orders, etc.) is undertaken by the department to the assesses under GST. To enable the authenticity of the exact, such communication contains either Document Identification Number (DIN) or a document Reference Number (RFN). All communication from the Central tax authorities and most of the communication from the State tax authorities are done online. However, some communication from the State tax authority may also be done via offline mode. Communication done via online mode can be easily verified through the GST portal. However, verification of the communication done via offline mode is now made available by entering RFN on the GST portal either pre-login or post-login.

The new facility of verifying the document Reference Number about offline communications issued by the State GST authorities –

Verification of document Reference Numbers relating to offline communications issued by the State authorities is now available on the GST portal. The same can be accessed via both pre-login and post-login. Steps to access pre-login verification of document Reference Number relating to offline communications are narrated hereunder –

• STEP 1 – Visit the GST portal
• STEP 2 – Follow the below-mentioned path –
• Services > User Services > Verify RFN
• STEP 3 – Enter the relevant Reference Number of the Document which needs to be verified;
• STEP 4 – Click ‘SUBMIT.’

It is important to note here that pre-login verification provides only limited details by following the above steps. However, more details can be accessed via post-login. Accordingly, the steps to access post-login verification of document Reference Number relating to offline communications are narrated hereunder – STEP 1 – Visit the GST portal STEP 2 – Click the ‘Login’ icon available on the right-hand side of the portal; STEP 3 – Provide the appropriate ‘Username,’ ‘Password’ and also enter Captcha to access the GST portal; STEP 4 – Select ‘Services > User Services > Verify RFN’; STEP 5 – Enter the relevant Reference Number of the Document which needs to be verified; STEP 6 – Click ‘SUBMIT.’ By following the above steps, i.e., post- login, more details relating to the relevant document Reference Number can be obtained. Notably, both the above manner, i.e., pre- login and post-login, can be used only to verify the document Reference Number of the communication/ documents issued offline by the State GST authority. Notably, the Advisory has clarified that verification of system-generated documents (i.e., online communication) can also be done using the same link. However, the same will be deployed soon. Accordingly, the above verification process enables the assesses to ensure that the relevant communication is being issued by the respective State GST authority only and is not a fake issuance.