Generation and quoting of DIN on communication to taxpayers

GST Circular No. 122 dated 05.11.2019

♠ 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

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

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

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

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

♠ 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.

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

DIN Verification

On entering the DIN, a taxpayer will be able to see following
- This is a valid DIN with DIN number
- Date of generation of DIN
- Name of the office issuing the communication

DIN Verification