CBIC mandates quoting of DIN in all its communications pertaining to search, summons, arrest, inspection, etc., from November 8, 2019

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Background:

In keeping tune with the government’s objectives of transparency and accountability in indirect taxation through widespread use of information technology, the CBIC is implementing a system for electronic(digital) generation of Document Identification Number (“DIN”).

Mandatory quoting of DIN:

CBIC vide CIRCULAR NO. 122/41/2019 – GST & CIRCULAR NO. 37/2019 – CUSTOMS dated November 5th, 2019 (“the Circular”) has provided as under –

  1. Directed the officers of the department to generate and quote a DIN on any communication issued to taxpayers and other concerned persons.
  2. DIN would be used for search authorization, summons, arrest memo, inspection notices and letters issued in the course of any enquiry. This measure would create a digital directory for maintaining a proper audit trail of such communication and allow the recipient of such communication to verify its genuineness. The recipient of the communication can verify such DIN by visiting gov.in website and entering the details in the VERIFY CBIC-DIN window.
  • The digital platform for generation of DIN is hosted on Directorate of Data Management (“DDM”)’s online portal i.e. gov.in; and the specific steps to be followed for generation of DIN have been provided in detail in the said circular.
  1. A communication can be issued without DIN in exceptional circumstances as stated in the Circular. In such cases, the reasons for issuing the communication without DIN have to be recorded in writing and the communication should expressly state that the same has been issued without DIN.
  2. Communications issued without DIN which are not covered in the exception cases shall be treated as invalid and shall be deemed to have never been issued.
  3. The format of the DIN shall be CBIC – YYYY MM ZCDR NNNNNN where –.

YYYY : denotes the calendar year in which DIN is generated

MM : denotes the calendar month in which DIN is generated

ZCDR : denotes the Zone-Commissionerate-Division-Range Code of the field formation/Directorate of the authorized user generating the DIN

NNNNNN : denotes the 6 digit alpha-numeric system generated random number