All Communications made to taxpayers should have DIN from 08-11-2019: CBIC

The Central Board of Indirect Taxes and Customs vide a circular dated 5th November 2019 announced introduction of an electronic unique number called Document Identification Number (DIN) in every communication sent by offices to the taxpayers and other concerned person from 8th November 2019 onwards. The main aim of DIN is to protect GST taxpayers from any harassment at the hands of errant tax officials and bringing transparency and accountability in the indirect tax administration also through the widespread use of information technology. So, from 8th November 2019 onwards any communication from GST or Custom or Central Excise department without a computer-generated DIN, would be treated as invalid and shall be non-existent in the eyes law. The digital platform for generation of DIN is .

In the preliminary stage, the department will implement this DIN mostly for investigation related communications such as summons, arrest memo, inspection notice, and letter issued in course of enquiry and it will be later expanded to cover all the communication issued by the officers of the board. 

Though DIN is a mandatory requirement, under the following circumstances, communications made without issuing DIN shall be considered as valid-

  1. Technical difficulties in generating DIN
  2. Communication required to be issued at short time in emergency situation and the authorized officer is outside the office due to performance of his official duties.
  3. In the above two situations, obtaining post facto approval from superior officer justifying the emergency situation and electronically generating DIN after post facto approval.

The DIN system would ensure greater accountability and transparency in the indirect tax administration. It would also provide the taxpayer with a digital facility to verify any communications. That means all such specified communications with DIN would be verifiable on the online portal and any communication which is not in conformity with the prescribed guidelines as per this Circular dated shall be treated as invalid.

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