CBIC has issued instructions Circular on the procedure to be followed for generation and quoting of Document identification Number (DIN) on all GST/ Customs communication with Taxpayers and concerned persons, by the officers of the Central Board of Indirect Taxes and Customs (CBIC), with effect from 08/11/2019.
In keeping with the Government’s objectives of transparency and accountability in indirect tax administration through widespread use of information technology, the CBIC is implementing a system for electronic (digital) generation of a Document Identification Number (DIN) for all communications sent by its offices to taxpayers and other concerned persons. To begin with, the 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. Importantly, it would provide the recipients of such communication a digital facility to ascertain their genuineness. Subsequently, the DIN would be extended to other communications. Also, there is a plan to have the communication itself bearing the DIN generated from the system.
Accordingly, in exercise of its powers under Section 168(1) of the CGST Act, 2017, Section 37B of the Central Excise Act, 1944 and Section 151A of the Customs Act, 1962, the CBIC has directed that no search authorization, summons, arrest memo, inspection notices and letters issued in the course of any enquiry shall be issued by any officer under the Board to a taxpayer or any other person, on or after 08/11/2019 without a computer-generated Document Identification Number (DIN) being duly quoted prominently in the body of such communication.
From 08/11/2019, quoting of DIN on all CBIC communications is a mandatory requirement. However, in exceptional circumstances, these communications may be issued without an auto generated DIN. Such exceptions are allowed in situations where technical difficulties are being faced or where such communication is required to be issued at very short notice, provided relevant reasons are recorded in writing in the concerned file and expressly mentioned in the communication issued without a DIN. Otherwise such communication shall be treated as invalid and shall be deemed to have never been issued.
CBIC Circular 37/2019 Customs Investigations dt. 05/11/2019: DIN quoting in Communication with Taxpayers
CBIC Circular 122/41/2019 GST Investigations dt. 05/11/2019: DIN quoting in Communication with Taxpayers