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GST & Customs Communication to be quoted with DIN – CBIC

Updated on: 16 Jan, 2024 05:49 PM

CBIC on 5 November 2019 issued a circular instructing the procedure which needs to be followed for the generation and implementation of DIN ( Document Identification Number) on all GST and custom communications with taxpayers, effective from 8 November 2019.

Objective of implementing DIN under GST Act

In accordance with the government's objective to maintain the transparency and accountability it has been decided that a digitally generated DIN will be implemented. It will be quoted on all communications sent by the official authorities to the taxpayers.

Which documents shall have Document Identification Number in GST and Customs?

At the initial stage, DIN will be used for authorising search, arrest memos, inspection notices and summons. With the help of the DIN a digital directory would be maintained for the proper audit of all the communications./p>

What is the relevance of quoting DIN under GST?

Under the Sections like Section 168(1) of CGST Act, 2017 , Section 37B of the Central Excise Act, 1944 and Section 151A of the Customs Act, 1962, it has been said by the CBIC that any communication issued on or after 8 November 2019 without the digitally generated DIN (Document Identification Number) will be considered invalid and would be taken as never existed.

Existence of DIN under Direct Taxes

The new DIN issued by CBIC a lot similar to that which was issued by the CBDT earlier this year on 1 October 2019. The genuineness of the report can easily be verified by the taxpayers by visiting the CBIC's website.

Some communications to be issued without DIN

It is also mentioned that in certain exceptional cases a communication can also be issued without the auto generated DIN. In situations where there is some kind of a technical difficulty or communication has to be issued within a short time frame then it will be properly documented in the files and then will be considered valid.

The implementation of DIN will prevent the harassment of taxpayers in the hands of corrupt tax officials. Gradually the DIN will be extended to other communications as well.

CA Abhishek Soni
CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.