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Table of Contents
No. GST/INV/DIN/01/19-20
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST-Investigation Wing
Room No.01, 10" Floor,
Tower-2, 124, Jeevan Bharti Building,
Connaught Circus, New Delhi- 110001.
Dated the 23™ December, 2019
Circular No. 128/47/2019 - GST: 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 taxpayers and other concerned persons.
To:
All Principal Chief Commissioner(s)/ Chief Commissioner(s)/ Principal Director General(s)/ Director General(s)/ All Principal Commissioner(s)/ Commissioner(s) /Principal Additional Director General(s)/ Additional Director General(s)/ Joint Secretaries/Commissioners, CBIC.
Madam/Sir,
Subject: 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 taxpayers and other concerned persons — reg.
Attention is invited to Board’s Circular No. 122/41/2019- GST dated 05" November 2019 that was issued to implement the decision for Generation and Quoting of Document Identification Number (DIN) on specified documents. This was done with a view to leverage technology for greater accountability and transparency in communications with the trade/ taxpayers/ other concerned persons.
2. Vide the aforementioned Circular, the Board had specified that the Document Identification Number monitoring system would be used for incorporating a Document Identification Number on search authorisations, summons, arrest memos, inspection notices etc. to begin with. Further, a facility was provided to enable the recipient of these documents/communications to easily verify their genuineness by confirming the DIN on-line at cbic.gov.in.
In continuation of the same, the Board has now directed that electronic generation and quoting of Document Identification Number (DIN) shall be done in respect of all communications including e-mails) sent to taxpayers and other concerned persons by any office of the Central Board of Indirect Taxes and Customs (CBIC) across the country. Instructions contained in this Para would come into effect from 24.12.2019,
3. Accordingly, the online digital platform/facility already available on the DDM’s online portal “cbicddm.gov.in” for electronic generation of DIN has been suitably enhanced to enable electronic generation of Document Identification Number in respect of all forms of communication (including 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.
4. In this context, the Board also felt it necessary to harmonize and standardize the formats of search authorisations, summons, arrest memos, inspection notices etc. issued by the GST/Central Excise/Service Tax formations across the country. Accordingly, the Board had constituted a committee of officers to examine and suggest modifications in the formats of these documents.
The committee has submitted its recommendations. The standardized documents have since been uploaded by DDM and are ready to be used. When downloaded and printed, these standardized documents would bear a pre- populated Document Identification Number thereon. Accordingly, the Board directs that all field formations shall use the standardized authorisation for search, summons, inspection notice, arrest memo and provisional release order (the 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 05.1 1.2019, shall be treated as invalid and shall be deemed to have never been issued.
6. The Chief Commissioner(s)/Director General(s) are requested to circulate these instructions to all the formations under their charge for strict compliance. Difficulties faced, if any, in implementation of these instructions may be immediately brought to the notice of the Board.
Hindi version to follow.
Encl: As above
(Neeraj Prasad)
Commissioner (GST-Inv.), CBIC
Tel. No.: 011-21400623
Email id: gstinv-cbic@gov.in
Copy to:
i Chairman, CBIC & All Members, CBIC
ii. DG Tax Payer Services, CBIC
iii. Pr. DG (Systems and Data Management)
iv. Webmaster- for uploading on the CBIC official website.
📚 Frequently Asked Questions (FAQs): Circular No. 128/47/2019 - GST
Q1. What is Circular No. 128/47/2019-GST?
Answer:
Circular No. 128/47/2019-GST mandates the electronic generation and quoting of a Document Identification Number (DIN) on all communications issued by officers of the Central Board of Indirect Taxes and Customs (CBIC) to taxpayers and other concerned persons. It enhances transparency, accountability and authenticity of departmental communications.
Q2. What is a Document Identification Number (DIN)?
Answer:
A DIN is a unique electronic identification number generated by the CBIC system for every official communication.
In simple terms, it works like a digital tracking number that allows taxpayers to verify whether a notice, summons, email or any other communication has genuinely been issued by the department.
Q3. Why did CBIC introduce the DIN system?
Answer:
The objective was to improve transparency and accountability.
Many businesses actually faced concerns regarding the authenticity of departmental communications. By introducing DIN, CBIC created a secure digital trail and enabled taxpayers to verify whether a communication is genuine before acting upon it.
Q4. Which communications must contain a DIN?
Answer:
All communications issued by CBIC officers.
The circular specifically extends DIN requirements beyond search authorisations and summons to cover every communication, including emails, sent to taxpayers and other concerned persons by any CBIC office across India.
Q5. From when did this requirement become applicable?
Answer:
The requirement became effective from 24 December 2019.
From this date onwards, every covered communication issued by CBIC officers must bear an electronically generated DIN unless it falls under the specific exceptions mentioned in the earlier circular.
Q6. Can taxpayers verify the DIN?
Answer:
Yes.
CBIC provides an online verification facility where taxpayers can enter the DIN and confirm whether the communication has actually been issued by the department. This helps prevent fraud and fake notices.
Q7. What standardized documents were introduced through this circular?
Answer:
The CBIC introduced standardized formats for several important documents.
These include search authorisations, summons, inspection notices, arrest memos and provisional release orders. When downloaded from the designated system, these formats automatically contain a pre-populated DIN.
Q8. When did the standardized formats become mandatory?
Answer:
The standardized formats became mandatory from 1 January 2020.
If you look at it practically, this ensured that officers across India used a uniform format with an automatically generated DIN, reducing inconsistencies in departmental communications.
Q9. What happens if a communication does not contain a DIN?
Answer:
Such communication is generally invalid.
The circular clearly states that any specified communication without an electronically generated DIN, and not covered by the limited exceptions provided in Circular No. 122/41/2019-GST, shall be treated as invalid and deemed never to have been issued.
Q10. Does the DIN requirement apply to emails?
Answer:
Yes.
One of the major changes introduced by this circular is that even official emails issued by CBIC officers must carry an electronically generated DIN, ensuring that digital communications are also verifiable.
Q11. How does this circular benefit taxpayers?
Answer:
It provides greater confidence and legal certainty.
Taxpayers no longer need to rely solely on the appearance of a notice or email. By verifying the DIN online, they can immediately determine whether the communication is genuine, thereby reducing the risk of responding to fake or unauthorized notices.
Download PDF: Circular No. 128/47/2019 - GST
More Information: https://taxinformation.cbic.gov.in/
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