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- Scn & Assessment Orders Validity When Ao Are Not Digitally Signed: Gstn
- Gstn ๐๐ฑ๐๐ถ๐๐ผ๐ฟ๐ ๐ผ๐ป ๐ถ๐๐๐๐ฎ๐ป๐ฐ๐ฒ ๐ผ๐ณ show-cause Notices And Assessment Orders ๐๐ถ๐๐ต๐ผ๐๐ ๐ฑ๐ถ๐ด๐ถ๐๐ฎ๐น ๐๐ถ๐ด๐ป๐ฎ๐๐๐ฟ๐ฒ๐ ๐ผ๐ณ ๐ถ๐๐๐๐ถ๐ป๐ด Gst ๐ฎ๐๐๐ต๐ผ๐ฟ๐ถ๐๐ถ๐ฒ
SCN & Assessment orders validity when AO are not digitally signed: GSTN
The GST Network clarified that show-cause notices and assessment orders issued by tax officers through the GST portal are valid despite not having digital signatures on the PDF version of the documents downloaded by taxpayers. The clarification comes in response to concerns raised about the validity of such documents when they are not digitally signed on the PDF file itself.
GSTN ðð±ðð¶ðð¼ð¿ð ð¼ð» ð¶ðððð®ð»ð°ð² ð¼ð³ show-cause notices and assessment orders ðð¶ððµð¼ðð ð±ð¶ð´ð¶ðð®ð¹ ðð¶ð´ð»ð®ððð¿ð²ð ð¼ð³ ð¶ðððð¶ð»ð´ GST ð®ðððµð¼ð¿ð¶ðð¶ð²
According to GSTN, while the documents might not show a digital signature on the surface, they are generated by officers who log in using a digital signature. The details of the officer and the purpose of the document are securely stored in the backend system. Taxpayers can verify the authenticity and purpose of these documents both before and after logging into the GST common portal. These documents are computer-generated and can only be issued after the officer logs into the system using their digital signature.
GSTN explained that while the documents may not display a physical or digital signature on the PDF format, they are stored in the system in JSON format. This format contains all relevant details of the order, including the issuing officer's information, which is digitally signed.
There are concerns about the validity of notices or orders issued by tax officers on the GST portal without digital signatures. The clarification states that such documents are valid as they are generated on the portal from the officer's login, which is accessed through digital signatures, ensuring their authenticity.
This ensures the authenticity and validity of the documents issued through the portal, as the process involves a secure, digital log-in by the officer, further stored and traceable in the GST system. This advisory reassures taxpayers that the documents issued through the portal are valid, and the lack of visible digital signatures on the PDF does not affect their legitimac. GSTN Complete Circular