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Document Identification Number (DIN) In GST

The Central Board of Indirect Taxes and Customs (CBIC) has introduced a new system for the electronic generation of a Document Identification Number (DIN) for all GST related communications (including emails) to be sent by the government offices to taxpayers and other concerned parties. Any document issued without a valid DIN will be treated as invalid. Taxpayers can verify the authenticity of the DIN on the CBIC portal.

Taxpayers are requested to take a note of these points:

What is Document Identification Number (DIN)?

A Document Identification Number (DIN) is a unique 20-digit identification code attached to every communication issued by the Government offices to taxpayers. With this number, the taxpayer can ascertain the genuineness of the communication received from the government, digitally.

Structure Of DIN

Document Identification Number Structure

Which Documents Should Have DIN?

The creation of DIN on the Government portal will help in creating a digital directory for maintaining a proper audit trail of genuine Government communications. The documents that need to have a DIN mandatorily are:

  • Search authorisation letters,
  • Summons,
  • Arrest memos,
  • Inspection notices and
  • Letters issued during an enquiry.

Exceptions: The board has mandated the officials to quote the DIN prominently in documents mentioned above. However, in exceptional circumstances, communications can be issued without an auto-generated DIN. The exigent situations in which communications can be issued without electronically generating the DIN are:

  • When there are technical difficulties in generating the electronic DIN or
  • When communication for investigation/enquiry/verification, etc., is to be issued on a short notice or in urgency and the authorised officer is unavailable at his regular place of duty (office).

However, communication issued in the above circumstances will have to be regularised within 15 working days.

Taxpayers are requested to take note that, any documents issued by Government offices without a DIN (other than those issued in the circumstances mentioned under exceptions) will be treated as invalid.

How To Verify DIN?

The genuineness of the communication can be verified by the recipient (Taxpayer) on the CBIC portal.

Step 1: Vist https://www.cbicddm.gov.in/MIS/Home/DINSearch

Step 2: Enter ‘Document Identification Number’ as per communication received and ‘Search’.

Search CBIC DIN

Step 3: If the DIN is valid, information about the office that issued the communication and the date of generation of DIN will be displayed on the screen.

Importance Of DIN

Taxpayers can verify if the communication received from officials is valid or not. This will help them rule out the possibility of fake notices and demands. Taxpayers must confirm the document identification number of a document before responding to it.

As per Circular 122/41/2019-GST, the electronic generation of DIN and its use in official communications to taxpayers and other concerned persons is a transformative initiative. Transparency and accountability in indirect tax administration through information technology is the end goal.