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Unique document identification number for notices by the GST officers

A much needed and welcome move in view of email notices being received by assessees which raised issue of authenticity and need to respond to such emails. CBIC issues circular 128/47/2019 dated 23rd December 2019 referring to earlier circular 122/41/2019 dated 5th Nov 2019 to direct that Emails sent by department officials also to mandatorily quote UDIN effective from 24th Dec 2019

circular-cgst-128

By Madhusoodan Hegde

of SBSS & Associates, Chartered Accountants

 

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