All communications from the Office of CBIC must contain Document Identification Number (DIN) w.e.f. 24.12.2019.

[Ganeshan Kalyani]

CBIC, vide Circular no. 122/41/2019-GST dated 05.11.2019, had implemented a system for electronic (digital) generation of a Document Identification Number (DIN) for all communications sent by its officers to taxpayers and other concerned persons with effect from 08.11.2019.

As an initial step, CBIC has mandated mentioning of DIN for specified documents like search authorization, summons, arrest memo, inspection notices and letters issued in the course of any enquiry. The purpose of generation and quoting of DIN is to create a digital directory for maintainig a proper audit trail of such communication. Importantly, it would provide the recipients of such communication a digital facility to ascertain their genuineness. The genuineness of communication can be ascertained by recipient by entering the DIN in a window VERIFY CBIC-DIN on www.cbic.gov.in. The digital platform for generation of DIN is hosted on the Directorate of Data Management (DDM)’s online portal “cbicddm.gov.in”.

DIN in exceptional circumstances were exempted. However, such communications should expressly state that it has been issued without a DIN. The exceptional circumstances are – i) when there are technical difficulties in generating the electronic DIN, or ii) when communication regarding investigation/enquiry, verification etc. is required to be issued at short notice or in urgent situations and the authorized officer is outside the office in the discharge of his official duties. All other communications except in exceptional circumstances which does not have DIN mentioned on it shall be treated as invalid and shall be deemed to have never been issued.

Any communications issued without an electronically generated DIN in the exceptional circumstances as mentioned above shall be regularized with 15 working days of its issuance, by “ i) obtaining the post facto approval of the immediate superior officer as regards the justification of issuing the communication without the electronically generated DIN; ii) mandatorily electronically generating the DIN after post facto approval; and iii) printing the electronically generated pro-forma bearing the DIN and filing it in the concerned file.

The Principal Chief Commissioners/Principal Director Generals/ Chief Commissioners/ Director Generals are given responsibility to ensure that all their authorized officers who have to electronically generate the DIN are well versed with the process of auto-generating of DIN. They are to ensure that adequate and proper training is provided to all concerned officers to ensure its successful implementation. The details steps for generating DIN was also provided in the Circular no. 122/41/2019-GST dated 05.11.2019.

The format of the DIN shall be CBIC-YYYY MM ZCDR NNNNNN where, a) YYYY denotes the calender year in which the DIN is generated, b) MM denotes the calender month in which the DIN is generated, c) ZCDR denotes the Zone-Commissionerate-Division-Range Code of the field formation /Directorate of the authorised user generated the DIN, d) NNNNNN denotes 6 digit apha-numeric system generated random number.

Now, vide Circular 128/47/2019-GST dated 23.12.2019, CBIC has mandated electronic generation and quoting of DIN in respect of all communications (including emails) sent to tax payers and other concerned persons by an office of the CBIC across the country. The same is made effective from 24.12.2019.

CBIC has also standardized the formats of search authorizations, summons, arrest memos, inspection notices etc. issued by GST/Central Excise/Service Tax formations across the country. CBIC directs that all field formations shall use the standardized format with effect from 01.01.2020.

It is reiterated the all communications sent out from the office of CBIC must contain Document Identification Number (DIN) w.e.f. 24.12.2019.