9911796707
TMI BlogGeneration 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 personsX X X X Extracts X X X X X X X X Extracts X X X X ..... Department of Revenue Central Board of Indirect Taxes and Customs GST-Investigation Wing Room No.01, 10th Floor, Tower-2, 124, Jeevan Bharti Building, Connaught Circus, New Delhi- 110001. Dated the 23 rd December, 2019 To All Principal Chief Commissioner(s)/ Chief Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility and transparency in communications with the trade/ taxpayers/ other concerned persons. 2. Vide the aforementioned Circular, the Board had specified that the DIN monitoring system would be used for incorporating a DIN on search authorisations, summons, arrest memos, inspection notices etc. to begin with. Further, a facility was provided to enable the recipient of these documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g e-mails) sent to tax payers and other concerned persons. On the one hand electronic generation of DIN's would create a digital directory for maintaining a proper audit trail of communications sent to tax payers and other concerned persons and on the other hand, it would provide the recipient of such communication a digital facility to ascertain the genuineness of the communication. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... formats are attached). These formats shall be used by all the formations w.e.f. 01.01.2020. 5. The Board once again directs that any specified communication which does not bear the electronically generated DIN and is not covered by the exceptions mentioned in paragraph 3 of Circular No. 122/41/2019-GST dated 05.11.2019 , shall be treated as invalid and shall be deemed to have nev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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