GSTN Advisory-Notices/Orders without digital signatures of the issuing authorities!

In recent times, concerns have surfaced regarding the validity of GST Notices, Orders, and Refunds issued without digital signatures on the PDF documents downloaded from the GST common portal. Businesses and taxpayers are questioning whether these unsigned documents hold legal weight. Therefore, GSTN issued an advisory clarifying the same on 26^th September 2024.

Let’s understand the advisory in detail!

Advisory dated 26.09.2024

Advisory on issuance of Notices/Orders without digital signatures of the issuing authorities

Sep 26th, 2024

Doubts have been created regarding the validity of documents issued by the tax officers on the common portal viz. SCN/Orders without the Digital signatures on the pdf. document downloaded from the common portal. In this context, such documents are generated on the common portal from the login of the officer, who logs in through Digital Signatures.

Click here to view the details.

Thanks,
Team GSTN

Detailed advisory dated 25.09.2024

Advisory on issuance of Notices / Orders without digital signatures of the issuing authorities: 

September 25th, 2024 

Doubts have been created regarding the validity of documents issued by the tax officers on the common portal viz.  Show cause Notices, Orders of Assessment, Refund Orders, etc., which do not contain the Digital signatures on the pdf. document downloaded from the common portal. In this context, such documents (i.e. SCN/Orders) are generated on the common portal from the login of the officer, who logs in through Digital Signatures. Further, 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 validity of the document in ques vis-à-vis who and for what purpose these documents have been issued can also be verified by the taxpayer pre-login as well as after login from the GST common portal by navigating to the following path: 

Post-login: www.gst.gov.in-->Dashboard-->Services-->User Services-->Verify RFN All communications from the officers to the taxpayer/ any other person initiated through the system can also be verified pre-login through the link: https://services.gst.gov.in/services/verifyRfn

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It is further mentioned that all the critical actions on the part of officers are performed through digital signature authentication of the officer concerned who is authorized for taking that ac on, such as: 

1. Issue of any notice in any module 

2. Issue of any order in any module 

3. Issue of any refund order 

Thanks

Key Highlights of the advisory

• It is clarified by the GSTN that the Notices / Orders are generated on the common portal from the login of the officer, who logs in through Digital Signatures which are computer generated on the command of the officer and may not require physical signatures of the officer as these documents can be issued by the officer only a er logging into the common portal using Digital Signature. 
• The advisory reassures taxpayers that documents issued without a visible digital signature are still valid, as the officer must use digital signature authentication to perform these actions on the portal.
• 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 validity of the document in ques vis-à-vis who and for what purpose these documents have been issued can also be verified by the taxpayer pre-login as well as after login from the GST common portal by using the link given in the advisory.

Conclusion

In conclusion, the GSTN advisory provides clarity and reassurance to taxpayers regarding the validity of Notices, Orders, and Refunds issued without visible digital signatures. While the documents may appear unsigned when downloaded from the GST portal, they are authenticated through the officer’s login, which is secured by digital signatures. The system retains all relevant details in a secure format, ensuring the authenticity of these communications. Taxpayers can further verify the validity of such documents through the GST portal. This advisory eliminates doubts, affirming that digitally authenticated documents are legally valid and enforceable.

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