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

Circular No.: 128/47/2019-GST
Date of Circular: 23rd December 2019
Relevant Sections and Rules:

• CGST Act, 2017:
  • Section 168(1): Power to issue instructions
• Reference Circular: Circular No. 122/41/2019-GST dated 5th November 2019

Summary of Circular:

This circular expands on the previous mandate for Document Identification Number (DIN), by extending the requirement to all communications, including emails, issued by officers of the CBIC, with effect from 24th December 2019.

1. Expansion of DIN Mandate:

• Initially, DIN was mandatory for certain documents (e.g., search authorizations, summons, arrest memos) as per Circular 122/41/2019-GST.
• With this circular, the DIN requirement is extended to all communications, including electronic mails, sent by any office under CBIC across India.

2. Purpose and Benefits:

• DIN will:
  • Establish a digital directory and audit trail of communications
  • Allow recipients to verify authenticity of communication through cbic.gov.in
• The electronic platform at cbicddm.gov.in has been updated to enable this extended functionality.

3. Implementation Date and DIN Validation:

• DIN for all types of communication becomes mandatory from 24.12.2019.
• Any communication not bearing a valid DIN (except where exempted per Para 3 of Circular 122/41/2019-GST) will be treated as:

“Invalid and deemed to have never been issued.”

4. Standardization of Document Formats:

• The Board has:
  • Harmonized formats for search authorization, summons, arrest memos, inspection notices, and provisional release orders.
  • Directed that only these standardized formats bearing pre-populated DINs be used from 1st January 2020.

Source: Circular No.: 128/47/2019-GST