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2022-08-04

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Indian Economy
www.thehindu.com

The Supreme Court has directed the Centre and the GST Council to issue an advisory to States regarding implementation of the system of electronic (digital) generation of a Document Identification Number (DIN) in indirect tax administration.

The States of Kerala and Karnataka have already implemented it. The apex court appreciated the two States for that, saying it was “laudable”.

A Bench headed by Justice M.R. Shah further impressed upon the States “to consider to implement the system for electronic (digital) generation of a DIN for all communications sent by the State tax officers to taxpayers and other persons concerned so as to bring in transparency and accountability in the indirect tax administration at the earliest”.

The order came on a petition to direct the States and the GST Council to take necessary steps to implement a system for electronic generation of DIN for communications sent by the state tax officers to taxpayers and other persons concerned.


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