GSTN Explains Legality of Notices and Orders From Tax Officials That Do Not Include Digital Signatures

GST Network mentioned show cause notices and assessment orders that have been issued via the tax officer on the GST portal do not secure the digital signatures of the tax officers however this information is stored in the backend.

GSTN in a recommendation to the taxpayers mentioned the validity of the document and who and for what objective the same documents would get issued can indeed be verified via the taxpayer pre-login and post-login from the GST common portal.

On the common portal viz the tax officers issued validity of documents created doubts. From the common portal, SCN/orders excluding the digital signatures on the PDF (portable document format) document have been downloaded.

As per the GSTN, it mentioned these documents are generated on the common portal via the login of the officer, who logs in via digital signature.

“these documents being computer generated on the command of the officer, may not require physical signatures of the officer as these documents can be issued by the officer only after logging into the common portal using Digital Signature.

“Thus, all these documents in JSON format containing the order details along with the issuing officer details are stored in the GST system with the digital signature of the issuing officer,” the GSTN cited.

Communications made by the officers to the taxpayer or any other person that are initiated through the system can also be confirmed before logging in via the link https:ervices.gst.gov.in/services/verifyRfn.

Tax experts stated that the recent guidance from GSTN clarifies issues regarding the validity of notices, orders, and other official documents released by tax officials on the GST portal, particularly when these documents lack physical digital signatures in their downloadable PDF versions.

The question is that if the absence of visible digital signatures affects the legal status of such documents. Previously complying with the HC instructions, the government presented the Unique Document Identification Number (UDIN) to enhance the precision and authenticity of documents certified by professionals. UDIN ensures the credibility of documents issued by GST officers.

Down the line, the government may look into consolidating the Reference Number and UDIN into one unified system to facilitate easier and more efficient verification of documents.