Document Identification Number (DIN) under GST (Happy gst series 07) by CA Rajender Arora
The Board exercised its power under section 168(1) of the Central Goods and Services
Tax Act, 2017/Section 37B of the Central Excise Act, 1944 to bring the provision for
Generation and quoting of Document Identification Number (DIN). This has been done
to leverage technology for greater accountability and transparency in communications
with the trade/taxpayers/other concerned persons.
CBIC issued two Circular No. 122/2019 dated 05-11-2019 & Circular No. 128/2019
dated 23-12-2019 for 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.
Some of the Pertinent Questions Answered by these Circulars are:-
1. On what documents/Communications it is to be used and since when it is
applicable?
The period shall be as follows:-
1. Before 08.11.2019:- No requirement of DIN
2. 08.11.2019 to 23.12.2019: - DIN shall be generated and quoted on search
authorisation, summons, arrest memo, inspection notices and letters issued
in the course of any enquiry shall be issued by any officer under the Board
to a taxpayer or other persons.
3. 24.12.2019 Onwards: DIN shall be generated and quoted on all
communications (including e-mails) sent to tax payers and other concerned
persons by any office of the CBIC across the country.
2. Is Generation & Quoting of DIN Mandatory?
Yes. It is to be noted here that in exceptional circumstances also, the specified
communication/document shall be regularized within 15 working days of its issuance
3. What is the validity of Communication without DIN?
Any specified communication/document which does not bear the electronically
generated DIN and is not covered by the exceptions, shall be treated as invalid and
shall be deemed to have never been issued.
4. What are exceptions under which DIN may not be issued?
The specified communication/document can be issued without issuance of the DIN
electronically, but only after recording reasons in writing in the concerned file and in
exceptional cases mentioned below:-
a. Technical difficulties in generating electronic DIN
b. Where specified communication/document is required to be issued at short
notice or in urgent situation and the authorized officer is outside the office
in discharge of his official duties.
The specified communication/document shall be regularized within 15 working days
of its issuance.
5. What is the format of DIN?
The format of DIN shall be CBIC-YYYY MM ZCDR NNNNN
For GST Related Queries-Contact CA RajenderArora +91-9891112120, carajenderarora@gmail.com
o YYYY denotes the calendar year in with the DIN is generated
o MM denotes the month in which the DIN is generated
o ZCDR denotes the Zone-Commisionerate-Division-Range code of the field
information
o NNNNNN denotes the 6 digit alphanumeric system generated random
number
6. How to check genuineness of DIN issued?
The genuineness of document can be ascertained by recipient by entering CBIC-DIN
for that communication in window to verify DIN on www.cbic.gov.in. Only in case of
valid DIN, information about officer that issued the communication and date of
generation of DIN shall be displayed on the screen.
7. Are there any specified formats for issuance of various communications?
Board has issued the standardized formats of Search Authorization, Summons, Arrest
Memo, inspection notices, etc. issued by the GST/Central Excise/Service Tax
formations across the country. The Board directs that all field formations shall use
this standardized Authorization for Search, Summon, Inspection Notices, Arrest
Memo, and Provisional Release Order (in form of letter). These formats shall be used
by all formations w.e.f 1st January 2020.
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