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The Money Desk · Blog
Re:

How to Verify a GST Notice or Summons and Avoid Tax Scams

Verify a purported GST notice or summons using the identifier and official portal that match its issuing system: RFN, DIN, or eOffice Issue Number.
From TheFinanceBase Team4 min to read
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If you receive a purported GST notice or summons, do not rely on its appearance, a caller’s assurances, or a visible signature alone. Check the document’s identifier through the official service that matches how it was issued—GSTN Reference Number (RFN), DIN, or eOffice Issue Number—and do not act on suspicious communication until that identifier is validated.

Match the identifier to the issuing system

GST communications do not all use the same identifier. The Directorate General of GST Intelligence (DGGI) says relevant communications may be checked using a Document Identification Number (DIN), an eOffice Issue Number, or a GSTN Reference Number (RFN), depending on the issuing platform and document. Use the route that matches the identifier shown; do not assume every notice must carry all three.

Identifier When it applies Official verification route
GSTN Reference Number (RFN) System-generated notice or order on the GST common portal Verify RFN through the GST Portal, either before login using the GST services link or after login at Dashboard > Services > User Services > Verify RFN. GSTN describes this route in its advisory dated 25 September 2024.
DIN Communication issued under the DIN system Use CBIC’s DIN Search page.
eOffice Issue Number Communication carrying an eOffice issue number Use CBIC’s eOffice document verifier. CBIC says the number appears at the document’s top right and follows the format I/1234567/YYYY.

DGGI’s public services page states: “Do not act on suspicious communication unless the relevant DIN, RFN No., or eOffice Issue No. is validated.”

Verify a GST portal notice or order by its RFN

  1. Find the RFN on the purported system-generated notice or order.
  2. Open the GST Portal’s Verify RFN service. GSTN’s 25 September 2024 advisory says it is available before login through the GST services link, or after login at Dashboard > Services > User Services > Verify RFN.
  3. Check the result against the document. GSTN says the service can be used to verify the document’s validity, issuer, and purpose. If the result does not match, or you cannot validate the RFN, do not rely on the communication; contact the relevant authority through an independently located official channel.

See the GSTN advisory on notices and orders without visible digital signatures for the portal route and explanation.

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A downloaded PDF may not show a digital signature

A missing visible digital signature on a PDF downloaded from the GST Portal is not, by itself, proof that the document is forged. In its 25 September 2024 advisory, GSTN explains that portal-generated documents—including show-cause notices, assessment orders, and refund orders—may lack a visible signature in the downloaded PDF because they are generated through an officer’s digitally authenticated portal session. The document data and issuing-officer details are stored in the GST system with the officer’s digital signature. Verify the RFN in the portal rather than treating the PDF’s visible-signature appearance as the test.

Verify a DIN or eOffice Issue Number

DIN

For a communication issued under the DIN system, use CBIC’s DIN Search. Confirm the identifier through that service before acting on the document.

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eOffice Issue Number

For a document carrying an eOffice Issue Number, locate the number at the top right and enter it in CBIC’s Verify Document. The verifier describes the format as I/1234567/YYYY. A DIN, RFN, and eOffice Issue Number are separate routes; use the one relevant to the communication you received.

If the document is a summons

The GST Portal’s December 2022 functionality compilation describes an online reply option for a Notice to Summon in enforcement cases. For a logged-in taxpayer, the documented path is:

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  1. Go to Services > User Services > View Additional Notices and orders.
  2. Open the Notices folder.
  3. Select Reply for the Notice to Summon.

The compilation also describes a Request for Adjournment function for such replies. These portal options do not decide the legal merits of the summons, the applicable deadline, or what the response should say. Review the actual communication and seek qualified tax advice when the issue is complex or disputed. The functionality is documented in the GST Portal’s December 2022 update.

Do not decide authenticity from a minor defect alone

A formatting error or omission does not automatically settle whether a GST proceeding is valid. Section 160 of the CGST Act addresses defects or omissions in proceedings and service of communications; it says certain mistakes, defects, or omissions do not invalidate proceedings when they are substantively in conformity with legal requirements. That provision is not a finding that any particular notice is valid. For a specific dispute, consult the statutory text and a qualified adviser.

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What to do if you cannot verify it

  • Do not act on suspicious communication until its relevant identifier has been validated, as DGGI advises.
  • Use the official verifier corresponding to the document’s identifier rather than links or phone numbers supplied only in the communication.
  • If the portal result is unavailable, inconsistent, or unclear, confirm the communication with the issuing authority through contact information obtained independently from an official government source.
  • Keep the document and note the identifier and verification result. If the communication is a summons or alleges a consequential issue, get case-specific professional advice before deciding how to respond.

CBIC’s Tax Information portal is the Department of Revenue source for indirect-tax legislation, notifications, circulars, and related material.

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