Important Keywords: Circular No. 249/06/2025 – GST, GST DIN requirement, GST RFN vs DIN, GST communication DIN rule, Document Identification Number, DIN exemption GST,
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Circular No. 249/06/2025 – GST
F. No. GST/INV/DIN-Utility/2022-23
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes and Customs
New Delhi, Dated – 09-06-2025.
Circular No. 249/06/2025 – 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 tax payers and other concerned persons
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 tax payers and other concerned persons- reg.
Attention is invited to Board’s Circular No. 122/41/2019- GST dated 05th November 2019 and 128/47/2019-GST dated 23.12.2019, which were issued for implementation of decision regarding Generation and Quoting of Document Identification Number (DIN), initially on specified documents and subsequently expanded to all communications (including e-mails) sent to taxpayers and other concerned persons by any office of CBIC. This was done with a view to leverage technology for greater accountability and transparency in communications with the trade/ taxpayers/ other concerned persons.
2. It has been brought to the notice of the Board that the documents and summary generated through the common portal of GST always bear a Reference No. (RFN), which is verifiable through the portal ( a t https://services.gst.gov.in/services/verifyRfn). On verification, the portal provides details of the document such as Date of RFN generation, Date of issuing the Document, Module, Type of Communication and Name of the Office issuing the Document.
3. Reference, in this regard, is also invited to Section 169(1)(d) of the CGST Act, 2017, which provides that any decision, order, summons, notice or other communication shall be served by making it available on the common portal. Further vide Instruction No. 4/2023-GST dated 23.11.2023, CBIC emphasized on strict compliance of rule 142 of CGST Rules and directed to ensure that summary of Show Cause Notices in Form GST DRC-01 and summary of the Order-in-Original in Form GST DRC-07 should be served electronically on common portal / uploaded electronically on the common portal.
4. In light of the above, quoting DIN on such communications generated through the common portal of GST, which already bear RFN, results into two different electronically generated verifiable unique numbers namely RFN & DIN on the same communication, which renders quoting of DIN on such communication unnecessary.
5. It is therefore clarified that for communications via common portal (in compliance with Section 169 of the CGST Act, 2017) having verifiable Reference Number (RFN), quoting of Document Identification Number (DIN) is not required and such communication bearing RFN is to be treated as a valid communication.
6. To the above extent, Circular No. 122/41/2019 – GST dated 05th November 2019 and 128/47/2019-GST dated 23.12.2019 issued by the Board, stands modified.
To,
All Pr. Chief Commissioners/Chief Commissioners, CGST Zones/ CGST & Customs
Zones,
All Principal Directors General/Directors General under CBIC.
DDM for incorporating appropriate information/link for taxpayers for verification of
documents containing RFN, at DIN verification portal.
The webmaster, CBIC for uploading on official website.
Frequently Asked Questions (FAQs): Circular No. 249/06/2025 – GST
Q1: What is the purpose of Circular No. 249/06/2025-GST?
Answer:
The circular clarifies that when GST-related documents (e.g. notices, orders, summons) are generated through the common portal and carry a Reference Number (RFN), the quoting of a separate Document Identification Number (DIN) is not required. This avoids dual referencing on a single communication.
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Q2: What is DIN in GST communication?
Answer:
DIN stands for Document Identification Number. It was introduced to enhance transparency and accountability in communication from CBIC to taxpayers. It ensures authenticity and traceability of GST documents not generated through the portal.
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Q3: What is an RFN, and how is it different from DIN?
Answer:
RFN (Reference Number) is an electronically verifiable code auto-generated by the GST portal for documents like notices (DRC-01), orders (DRC-07), etc.
DIN is a similar traceable number for manually issued or email-based communications by GST officers.
📎 Verify RFNs at: https://services.gst.gov.in/services/verifyRfn
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Q4: Why is DIN not required when RFN is present?
Answer:
The GST portal auto-generates a verifiable RFN for each document. Since both DIN and RFN serve the same purpose (authentication), quoting both becomes redundant. Therefore, CBIC clarified that only RFN is sufficient in such cases.
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Q5: Which types of communications are covered by this clarification?
Answer:
✔️ Notices (e.g., DRC-01)
✔️ Orders (e.g., DRC-07)
✔️ Show Cause Notices
✔️ Summons or letters uploaded to the common portal with RFN
DIN is required only when such documents are not issued via the portal.
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Q6: What were the earlier instructions on DIN quoting?
Answer:
Circular Nos. 122/41/2019-GST and 128/47/2019-GST made DIN mandatory for all CBIC communications. Circular No. 249/06/2025 now modifies those instructions and exempts DIN quoting if RFN is already present from the portal.
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Q7: Is an RFN-backed document without a DIN still legally valid?
Answer:
✅ Yes. Any document generated through the GST common portal with an RFN is treated as a valid, legally compliant communication under Section 169(1)(d) of the CGST Act, 2017.
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Q8: Where can taxpayers verify the authenticity of GST documents?
Answer:
Taxpayers can verify documents using the RFN on the GST portal’s verification tool at:
🔗 https://services.gst.gov.in/services/verifyRfn
You’ll find the document’s generation date, issuing office, type, and module.
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Q9: How does this affect businesses and tax professionals?
Answer:
Businesses can now rely solely on RFNs for portal-based GST documents. It simplifies audit trails and avoids confusion from dual identifiers. Tax professionals should verify communication formats accordingly.
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Q10: What should you do if a manual GST notice does not carry a DIN or RFN?
Answer:
Such communication may be invalid unless exceptional reasons are recorded. Taxpayers can contest or report such documents. Always verify DIN or RFN to confirm authenticity.
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✅ Final Summary:
Circular 249/06/2025 – GST confirms that DIN is not necessary on documents issued through the GST common portal that already contain an RFN. This eliminates redundancy, enhances system efficiency, and eases compliance tracking for taxpayers and officials.
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Download PDF: Circular No. 249/06/2025 – GST
More Information: https://taxinformation.cbic.gov.in/
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