The Central Board of Indirect Taxes and Customs (CBIC) Monday clarified that quoting a document identifica tion number (DIN) is not requi-red for communications gene rated through the common por tal of GST, including show cau se tax notices, if they already bear a reference number (RFN).
The CBIC had amended its ear lier circular that made it man datory to quote a DIN on all communications sent to taxpa yers and other concerned per sons. The move was initiated af ter several taxpayers did not re spond to GST notices as they did not bear a DIN.
The decision to exempt commu-nication bearing RFN from DIN requirement is based on the fact that RFN is already verifiable through the GST portal, provi ding details of the document such as date of RFN generation, date of issuing the document, module, type of communication and name of the office issuing the document. Our Bureau
Taxpayers can now use the ‘Authenticate Insight DIN’ functionality available on AIS Home Page to verify the authenticity of any communication received from the Income Tax Department where DIN starts with ‘INSIGHT’.
Read more View and Submit Compliance User Manual
1. Overview
The Compliance Portal and Reporting Portal service is available to all registered users on the e-Filing portal post login. It takes you from your e-Filing account to the Compliance Portal and Reporting Portal with a Single Sign On (SSO). This service enables you to:
Directly go to the Compliance Portal to access services such as Annual Information Statement, e-Campaigns, e-Verifications, e-Proceedings, and DIN Authentication
View an active count of e-Campaigns and e-Verifications relevant to you before going to the relevant section on the Compliance Portal
Directly go to the Reporting Portal from your e-Filing account
2. Prerequisites for availing this service
Registered user on the e-Filing portal with valid user ID and password
Active e-Campaigns or e-Verifications (For Compliance Portal)
3. Step-by-Step Guide
For Compliance Portal (Annual Information Statement)
Refer to Section 3.1
For Compliance Portal (e-Campaign, e-Verification, e-Proceedings or DIN authentication)
Refer to Section 3.2
For Reporting Portal
Refer to Section 3.3
3.1 Compliance Portal (Annual Information Statement)
The Annual Information Statement provides comprehensive information about the taxpayer’s financial transactions (including taxes paid, demand and refund, pending and completed proceedings, among other information).
Step 1: Log in to the e-Filing portal using your user ID and password.
Step 2: On your Dashboard, click Pending Actions > Annual Information Statement.
Note: Annual Information Statement is accessible from Pending Actions as a separate service. However, it is also accessible on the Compliance Portal.
Step 3: A message is displayed, informing you that you will be taken to the Compliance Portal. Click Proceed. You will be taken to the Compliance Portal, where you will be able to access your Annual Information Statement.
3.2 Compliance Portal (e-Campaign, e-Verification, e-Proceedings, DIN Authentication)
Taxpayers may need to visit the Compliance Portal to respond to active e-Campaigns, notifications from the Department about e-verification and e-Proceedings, and for DIN Authentication.
Step 1: Log in to the e-Filing portal using your user ID and password.
Step 2: On your Dashboard, click Pending Actions > Compliance Portal.
Step 3: Select either e-Campaign, e-Verification, e-Proceedings or DIN Authentication. Refer to the table below to proceed further:
e-Campaign
Follow step 3a
e-Verification
Follow step 3b
e-Proceedings
Follow step 3c
DIN Authentication
Follow step 3d
Step 3a: If you select e-Campaign, the next page will show you the count of active campaigns in terms of Significant Transactions, Non-Filing of Return, and High Value Transactions. Click Proceed. You will be taken to the Compliance Portal for further actions to be taken at your end.
Step 3b: If you select e-Verification, the next page will show you your active e–Verification count. Click Proceed. You will be taken to the Compliance Portal for further actions to be taken at your end.
Step 3c: If you select e-Proceedings, you will be taken to the e-Proceedings page, where you need to click Proceed. You will be taken to the Compliance Portal for further actions to be taken at your end.
Step 3d: If you select DIN Authentication, you will be taken to the DIN Authentication page, where you need to click Proceed. You will be taken the Compliance Portal for further actions to be taken at your end.
3.3 Reporting Portal
The Reporting Portal enables reporting entities to furnish specific statements to the Income Tax Department, which can be done by accessing the Reporting Portal.
Step 1: Log in to the e-Filing portal using your valid user ID and password.
Step 2: On your Dashboard, click Pending Actions > Reporting Portal.
Step 3: A message is displayed, informing you that you will be taken to the Reporting Portal. Click Proceed. You will be taken Reporting Portal for further actions to be taken at your end.
