Constitution of India — Art. 279-A: Directions issued regarding implementation of system for digital generation of Document Identification Number (DIN) for all communications sent by State Tax Officers to taxpayers
Para 11- In view of the implementation of the GST and as per Article 279A of the Constitution of India, the GST Council is empowered to make recommendations to the States on any matter relating to GST. The GST Council can also issue advisories to the respective States for implementation of the DIN system, which shall be […]