The CBIC vide Circular No. 122/41/2019- GST dated November 5, 2019 mandated generation and quoting of Document Identification Number (“DIN”) on specified documents w.r.t. search authorisations, summons, arrest memos, inspection notices, etc., to begin with.
In continuation of the same, the CBIC vide Circular No. 128/47/2019- GST dated December 23, 2019 (“the Circular”) has now directed that electronic generation and quoting of DIN shall be done in respect of all communications (including e-mails) sent to tax payer and other concerned persons by any office of the CBIC across the country and would be effective from December 24, 2019.
Accordingly, the online digital platform/facility already available on the DMM’s online portal “cbicddm.gov.in” for electronic generation of DIN has been suitably enhanced to enable electronic generation of DIN in respect of all communications sent to taxpayer and other concerned persons.
To harmonize and standardize the formats of search authorisations, summons, arrest memos, inspection notices etc. issued by GST/Central Excise/ Service Tax formations, 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 and standardized documents have been uploaded by DMM and are ready to be used. When downloaded and printed, these standardised documents would bear a pre-populated DIN thereon. These formats shall be effective from January 1, 2020.
Communications issued without DIN which are not covered in the exception cases mentioned in Paragraph 3 of the Circular No. 122/41/2019- GST dated November 5, 2019 shall be treated as invalid and shall be deemed to have never been issued.
Format can be accessed at : http://cbic.gov.in/resources//htdocs-cbec/gst/circular-cgst-128-Formats.pdf