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- reg.

Circular No.: 122/41/2019-GST
Date of Circular: 5th November 2019
Relevant Sections and Rules:

• CGST Act, 2017:
  • Section 168(1): Power to issue instructions
• Central Excise Act, 1944:
  • Section 37B: Power of Board to issue orders, instructions, and directions

Summary of Circular:

This circular introduces the mandatory generation and quoting of a Document Identification Number (DIN) for specified communications issued by officers of the CBIC, with effect from 8th November 2019, to enhance transparency, accountability, and traceability in tax administration.

1. Introduction of DIN System:

• DIN must be generated for all communications such as:
  • Search authorizations
  • Summons
  • Arrest memos
  • Inspection notices
  • Letters issued during enquiries
• DIN will be generated through the online portal: cbicddm.gov.in

2. Mandatory Requirement:

• No document listed above shall be issued without a system-generated DIN.
• Any such document without DIN (unless under permitted exception) is deemed invalid and deemed never issued.

3. Exceptions Allowed:

Communications may be issued without a DIN only in exceptional cases, such as:

• Technical difficulties in generating DIN.
• Urgent or field-based situations where the officer is outside the office.

In such cases:

• The reason must be recorded in writing.
• The document must state that it was issued without a DIN.
• It must be regularized within 15 working days, by:
  • Obtaining post-facto approval
  • Generating DIN and printing the pro-forma
  • Filing the document properly with the generated DIN

4. System Implementation & Access:

• Officers must be mapped and trained in the DIN system.
• Each officer will receive:
  • A user ID, password, and login URL
  • Ability to generate, view, and save DIN
  • Dashboard to track issued communications

5. DIN Format:

The DIN format is:
CBIC–YYYYMM–ZCDR–NNNNNN, where:

• YYYY = year
• MM = month
• ZCDR = Zone–Commissionerate–Division–Range code
• NNNNNN = 6-digit alphanumeric system-generated code

6. Verification Facility:

• Recipients can verify the genuineness of a communication by entering the DIN on www.cbic.gov.in under “VERIFY CBIC–DIN”.

Source: Circular No.: 122/41/2019-GST