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J50 GST LAW TIMES [ Vol. 35
required to upload the summary thereof in FORM GST
DRC-07;
(v) For the purpose of assessment of tax liability, the proper of-
ficer may take into account the details of outward supplies
available in FORM GSTR-1, details of supplies auto-
populated in FORM GSTR-2A, information available from
E-way Bills, or any other information available from any oth-
er source, including from inspection under Section 71.
(vi) In case the defaulter furnishes a valid return within 30 days
of the service of assessment order in FORM GST ASMT-13,
the said assessment order shall be deemed to have been
withdrawn and in case defaulter fails to furnish return within
30 days then the proper officer may initiate proceedings un-
der Section 78 and recovery under Section 79 of the CGST
Act;
In deserving cases, based on the facts of the case, the Commissioner
may resort to provisional attachment to protect revenue under Sec-
tion 83 of the CGST Act before issuance of FORM GST ASMT-13.
Further, the proper officer would initiate action under sub-section
(2) of Section 29 of the CGST Act for cancellation of registration in
cases where the return has not been furnished for the period speci-
fied in Section 29.
(9) Implementation of Document Identification Number (DIN) man-
datory : C.B.I. & C., vide its Circular No. 122/41/2019-GST, dated
5-11-2019 [2019 (30) G.S.T.L. C17] has implemented a system for
electronic (digital) generation of Document Identification Number
(DIN) and quoting of DIN mandatorily by the department in all
communications issued to taxpayers. The specified documents like
search authorizations, summons, arrest memos, inspection notices,
etc., to begin with. However, the C.B.I. & C. vide its Circular No.
128/47/2019-GST, dated 23-12-2019 [2020 (32) G.S.T.L. C3] has di-
rected that electronic generation and quoting of DIN shall be done
in respect of all communications (including e-mails) sent to taxpay-
er and other concerned persons by any office of the C.B.I. & C.
across the country, which has effected from 24th December, 2019. It
is to be noted that any document or communication without DIN is
not valid documents.
(10) Single Authority for refund disbursement : C.B.I. & C., vide its
master Circular No. 125/44/2019-GST, dated 18-11-2019 [2019 (30)
G.S.T.L. C44] has clarified fully electronic refund process through
FORM GST RFD-01 and single disbursement of refund to the claim-
ant or exporters. This system have been deployed on the common
portal with effect from 26-9-2019. The refund applications filed on
the common portal before 26-9-2019 and the said applications shall
continue to be processed manually as prior to deployment of new
system. This master circular provides procedures of refund applica-
tions in FORM GST RFD-01 for all types of refund related exports,

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