Generation and quoting of DIN on communication to taxpayers- Document Identification Number (DIN) as clarified by CBIC vide Circular No. 122/41/2019-GST dated 05.11.2019 and Circular No. 128/47/2019-GST dated 23.12.2019

Generation and quoting of DIN on communication to taxpayers

Circular No. 122/41/2019-GST dated 05.11.2019

1. Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the CBIC to tax payers and other concerned persons

2. To begin with, w.e.f 8th November, 2019, DIN was used for any search authorisation, summons, arrest memo, inspection notices, and letters issued in the course of any enquiry

3. This would create digital directory for maintaining a proper audit trail of such communication

4. Recipients would get digital facility (https://www.cbicddm.gov.in/MIS/Home/DINSearch) to verify the genuineness of such communication.

5. The digital platform for generation of DIN is hosted on the Directorate of data management (DDM)’s online portal www.cbicddm.gov.in

6. Any specified communication which does not bear DIN and is not covered by the exceptions mentioned in the circular no. 122/2019-GST shall be treated as invalid and shall be deemed to have never been issued.

7. Exceptions: DIN is mandatory, however, in following circumstances, communications may be issued without auto generated DIN

  • Reasons to be recorded in concerned file and the communication shall state that it has been issued without DIN
  • Following exigencies-
    • Technical difficulties in generating DIN
    • When communication is required to urgently issued and the authorised officer is outside office
  • Such communications issued without DIN shall be regularised with in 15 days (By post facto approval of superior officer, generating DIN after such approval

DIN Verification Portal

DIN Verification Portal

Extension of DINs to all communications

Circular No. 128/47/2019-GST dated 23.12.2019

  • W.e.f 24.12.2019, all communications (including e-mails) sent to taxpayers and other concerned persons by any office of CBIC would require generation and quoting of DIN
  • Standardised formats of search authorisation, summons, arrest memos, inspection notices etc have been uploaded on the DDM site. These will be available for download w.e.f 01.01.2020.

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