Central Board of Indirect Taxes and Customs (CBIC) announced the formal launch of the Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi, with the introduction of the GSTAT e-Courts Portal for online appeal filing, case tracking, and virtual hearings. To ease transition, staggered filing of appeals will be allowed until 30 June 2026. Technical Members (Centre) of GSTAT have also taken oath to support its functioning. CBIC highlighted the commencement of Special Campaign 5.0 from 2 October 2025, aimed at institutionalizing cleanliness, reducing pendency, and promoting efficiency and citizen-centric service delivery in government offices. Additionally, CBIC issued Circular No. 252/09/2025-GST and Circular No. 23/2025-Customs clarifying the use of Document Identification Number (DIN). It specified that communications issued through CBIC’s eOffice using the public option will carry a verifiable system-generated Issue Number, which serves as the DIN and can be authenticated online. For other communications outside eOffice or those lacking a verifiable Reference Number (RFN) from the GST portal, quoting DIN remains mandatory. Officers are advised to ensure accurate metadata entry in eOffice to maintain compliance and avoid duplication. These measures collectively aim to strengthen transparency, efficiency, and procedural clarity in indirect tax administration.
Weekly newsletter from Chairman, CBIC dated 29/09/2025
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
DO No. 39/News Letter/CH(IC)/2025|Dated: 29th September, 2025
Dear Colleague,
The Hon’ble Union Minister for Finance and Corporate Affairs formally launched the Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi last week, marking a significant milestone in the evolution of the GST regime and in strengthening the institutional framework for indirect tax dispute resolution. As the Hon’ble Finance Minister underlined, what began in 2017 as “One Nation, One Tax, One Market” has now progressed into “One Nation, One Forum for Fairness and Certainty.” A notable highlight of the launch was the unveiling of the GSTAT e-Courts Portal which enables taxpayers and practitioners to file appeals online, track case progress and participate in virtual hearings. This digital platform is expected to enhance the efficiency and transparency of GSTAT, drawing on the proven success of NIC’s e-courts modules in other tribunals under the Department of Revenue. Further, to ensure a smooth and convenient transition, GSTAT has permitted staggered filing of appeals until 30th June 2026, giving taxpayers, trade bodies, and advisors sufficient time to adapt and comply without procedural bottlenecks. On behalf of CBIC, I extend my best wishes to the senior officers of the IRS (C&IT) who took oath last week as Technical Members (Centre) of GSTAT and express confidence in their success in discharging this important responsibility.
With the commencement of Special Campaign 5.0 for institutionalizing Swachhata and minimizing pendency in Government offices from 02nd October onwards, officers and staff of CBIC are encouraged to actively participate in cleanliness drives, maintain proper records, and address pendencies with renewed energy and responsibility. This campaign goes beyond tidiness – it aims to instill a culture of efficiency, transparency, and accountability within our offices and in service to citizens. As Mahatma Gandhi aptly said, “An ounce of practice is worth more than tons of preaching,” and it is through our collective actions that the vision of clean and efficient workplaces, coupled with citizen-centric service delivery, will truly be realized.
To strengthen transparency and authenticity in official communications, CBIC has issued fresh circulars in both GST (Circular No. 252/09/2025-GST) and Customs (Circular No. 23/2025-Customs) regarding the use of Document Identification Number (DIN). These circulars clarify that communications dispatched through CBIC’s eOffice application using the “public option” already carry a verifiable, system-generated Issue Number, which can be authenticated online at https://verifydocument.cbic.gov.in. Hence, quoting a separate DIN on such communications is no longer required – the Issue Number itself will be treated as the DIN. Officers must, however, ensure accuracy while entering metadata such as recipient details and document type while creating drafts in eOffice. Importantly, for all other communications not done through eOffice or which do not bear the verifiable Reference Number (RFN) generated on GST common portal, quoting the DIN continues to remain mandatory. Officers are advised to carefully familiarise themselves with these provisions to avoid duplication and ensure uniform compliance.
Till next week!
Yours sincerely,
(Sanjay Kumar Agarwal)
All Officers and Staff of the Central Board of Indirect Taxes & Customs.
