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 8th 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.
DIN Verification Portal