The Supreme Court (SC) has directed the Centre and the Goods and Services Tax (GST) Council to issue advisory to states for implementing a digital system for all communication sent by GST officers to taxpayers.
The move, if implemented, will bring in further transparency and accountability in the indirect tax administration and ensure that taxpayers are not harassed.
The central government had in October 2019 implemented electronic generation of Document Identification Number (DIN) for all communications made by income-tax officers to taxpayers.
A DIN is a 20-digit identification code that is affixed to every communication sent to taxpayers by the