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The CBIC has clarified that every notice issued by its officer shall stand invalid and assumed never issued unless it carries Document Identification Number (DIN). Therefore no search authorisation , summon, arrest memo, inspection notices or letters issued in the course of any inquiry shall be issued by the officer under the board to taxpayer or any person without a computer generated DIN being duly quoted prominently in the body of such communication.

The genuineness of the DIN generated by the proper officer can verified on the common portal by entering the CBIC DIN on www.cbic.gov.in. The site will vouch for the communication by providing the information of issuing office and date of its generation. The format of the DIN shall be CBIC-YYYY-MM-ZCDR-NNNNNN where:-

  • YYYY-MM denotes year and month in which the DIN is generated.
  • ZCDRdenotes Zone commissionerate division code of the user generating the Din.
  • NNNNNN  denotesAlphanumeric System generated random no.

However, in exceptional cases communication may be issued without auto generated DIN after recording reason in writing and by stating the same in the communication issued. The situations may be-

  • When there are technical difficulties in generating the DIN.
  • Communication investigation/enquiry and verification etc.is required to be issued at short notice /in urgent situation and authorised officer is outside the office in discharge of his official duty.

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I am a part of the one Mumbai Based CA firm serving from last 50 years to the society . I am engaged especially in the field of Indirect taxation from last 4 years. View Full Profile

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