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Table of Contents
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 – 23rd September 2025.
Circular No. 252/09/2025 - GST: Communication to taxpayers through eOffice - requirement of Document Identification Number (DIN)
Subject: Communication to taxpayers through eOffice - requirement of Document Identification Number (DIN) - reg.
Attention is invited to Board's Circular No. 122/41/2019- GST dated 05th November 2019 and 128/47/2019-GST dated 23rd December 2019 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 concerned persons.
- Attention is also invited to subsequent Board's Circular No. 249/06/2025-GST dt. 09th June 2025 clarifying that for communications via GST 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.
- On similar lines, it has been brought to the notice of the Board that communications issued through eOffice of CBIC bear an automatically generated unique ‘Issue number’. However, no online utility was available to verify the authenticity of such communications through Issue number, hence DIN was required to be generated and quoted on such communications. Now an online utility has been developed and made functional (URL https://verifydocument.cbic.gov.in), where the taxpayers and other concerned persons can verify online the electronically generated unique “Issue number” borne on communications dispatched using public option in eOffice application by CBIC officers. Upon verification, this utility confirms the Issue number, and other details and provides information to authenticate the document, like, -
- File number,
- Date of issuing the document,
- Type of communication,
- Name of Office issuing the document,
- Recipient name (masked),
- Recipient address (masked),
- Recipient email (masked).
- The name of the office issuing the document is captured from the data available within eOffice, while the document type, recipient name, recipient address, recipient email are entered in the metadata by the officers creating the document. Officers responsible for issuing communications via CBIC's eOffice must mandatorily fill and ensure correctness of this information in the metadata while creating the draft before its approval.
- In light of the above, quoting separate DIN on such communications dispatched using public option in eOffice application, which already bear issue number, will result into two different electronically generated verifiable unique numbers namely Issue No. & DIN on the same communication, which renders quoting of separate DIN on such communication unnecessary. It is therefore decided that for communications dispatched using public option in CBIC’s eOffice application, the verifiable eOffice ‘Issue number’ shall be deemed to be the Document Identification Number and such communication shall be treated as a valid communication.
- The Document Identification Number generated through DIN utility shall continue to be mandatorily quoted on all other communications which have either not been dispatched using public option in CBIC’s eOffice application or which do not bear the verifiable Reference Number (RFN) generated on GST common portal.
- To the above extent, Circular No. 122/41/2019- GST dated 05th November 2019, Circular No. 128/47/2019-GST dated 23rd December 2019 and Circular No. 249/06/2025-GST dated 09th June 2025 issued by the Board, stands modified.
भवदी!य,
(डॉ$. अभिभषे*क चन्द्र गु0प्ता4)
आय0क्त, (आरआई & आई)
सी8.बी8.आई.सी8., राजस्व विवभाग
ई मे*ल आई डॉ!: gstinv-cbic@gov.in
To,
- All Pr. Chief Commissioners/Chief Commissioners, CGST Zones/ CGST & Customs Zones.
- All Principal Directors General/Directors General under CBIC.
- DG-Systems for incorporating appropriate information/link for taxpayers for verification of documents containing eOffice ‘Issue No.’ along with verification links for communications bearing DIN or RFN generated through GST Common portal.
- The webmaster, CBIC for uploading on official website.
📚 Frequently Asked Questions (FAQs): Circular No. 252/09/2025 - GST
Q1. What is Circular No. 252/09/2025-GST?
Answer:
Circular No. 252/09/2025-GST clarifies the requirement of Document Identification Number (DIN) for communications issued to taxpayers through CBIC's eOffice system. It provides that where a communication is issued using the public option in eOffice and carries a verifiable Issue Number, that Issue Number will itself be treated as the DIN. This simplifies document authentication while maintaining transparency and digital verification.
Q2. What is the key change introduced by this circular?
Answer:
The biggest change is that a separate DIN is no longer required for communications dispatched through the public option in CBIC's eOffice application if they already contain a verifiable Issue Number.
In simple terms, taxpayers will now see only one unique electronically verifiable number instead of both an Issue Number and a DIN on the same communication. This reduces duplication and makes verification easier.
Q3. Does every GST communication now become exempt from quoting a DIN?
Answer:
No. The relaxation applies only to communications sent through the public option in CBIC's eOffice application that carry a verifiable Issue Number.
All other communications that are not issued through the public option in eOffice, or that do not carry a verifiable Reference Number (RFN) generated through the GST portal, must continue to bear a separate DIN as required under earlier CBIC circulars.
Q4. How can taxpayers verify an eOffice Issue Number?
Answer:
Taxpayers can verify the authenticity of communications carrying an eOffice Issue Number through the CBIC's online verification utility.
Many businesses actually worry about fake GST notices or fraudulent emails. The verification utility confirms details such as the file number, issue date, communication type, issuing office, and masked recipient information, helping taxpayers determine whether the communication is genuine.
Q5. Why did CBIC introduce this clarification?
Answer:
Earlier, communications issued through eOffice already had a system-generated Issue Number, but taxpayers had no online facility to verify its authenticity. Therefore, officers had to generate and mention a separate DIN as well.
With the launch of the online verification utility, the Issue Number itself has become electronically verifiable. CBIC therefore considered it unnecessary to generate two separate identification numbers for the same communication.
Q6. What details are available after verifying the Issue Number?
Answer:
After verification, the utility displays important document details including the file number, date of issue, type of communication, issuing office, and masked details of the recipient's name, address, and email ID.
If you look at it practically, this gives taxpayers confidence that the communication genuinely originated from CBIC and has not been altered or fabricated.
Q7. What responsibilities do CBIC officers have while issuing eOffice communications?
Answer:
The circular places responsibility on officers issuing communications through eOffice to correctly enter mandatory metadata before approval. This includes details such as the communication type and recipient information.
Accurate metadata is important because the online verification utility relies on this information to authenticate documents. Incorrect entries could create confusion during verification by taxpayers.
Q8. Which earlier CBIC circulars have been modified?
Answer:
Circular No. 252/09/2025-GST modifies earlier Circular Nos. 122/41/2019-GST, 128/47/2019-GST, and 249/06/2025-GST to the extent of the new clarification.
The underlying objective of maintaining document authenticity remains unchanged. The modification simply recognises the verifiable eOffice Issue Number as an acceptable substitute for a separately generated DIN in specified cases.
Q9. How should taxpayers respond to GST communications after this circular?
Answer:
Taxpayers should first verify whether the communication carries a Reference Number (RFN) or a verifiable eOffice Issue Number before questioning its validity.
Rather than assuming a notice is invalid because it does not contain a separate DIN, businesses should verify the document using the prescribed online utility. This simple step can prevent unnecessary disputes and delays in responding to departmental communications.
Related Resource:
GST Compliance: https://finodha.in/gst-compliance/
Download PDF: Circular No. 252/09/2025 - GST
More Information: https://taxinformation.cbic.gov.in/
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