Document Identification Number (DIN) under GST – Whats is it, Structure, Benefits

The Government has made quoting of DIN mandatory on all search authorisation, summons, arrest memos, inspection notices and other letters issued during the course of enquiry vide Circular 122/41/2019-GST. A DIN can be generated from the government website (www.cbecddm.gov.in) and can be done only from the login of the empowered Officer.

What is meant by DIN?

DIN stands for Document Identification Number. It is a 20-digit unique number generated digitally in an alphanumeric code. The Central Board of Indirect Taxes and Customs (CBIC) has come up with an initiative to secure all the communication sent by the tax officials to the registered taxpayers by digitising the communication. A unique document identification number will be used on all communications sent to the taxpayers.

Structure of DIN with example

The structure of DIN is “CBIC-YYYY MM ZCDR NNNN” wherein; 

• YYYY denotes the year of the generation of DIN
• MM denotes the month of the generation of DIN
• ZCDR denotes Zone Commissionerate Division Range Code
• NNNN denotes alphanumeric randomly generated code

Purpose and benefits of document identification number under GST 

Below benefits will be enjoyed by the taxpayer from a document identification number on any communication from GST department:

• Transparency in all communications with the department avoiding the receipt of fake notices, and easy identification of such fake notices.
• Creation of a proper audit trail of all the communications sent by the department.
•  Protect the rights of the taxpayers.

Application/uses of DIN

As of now, the document identification number will be used in the GST cases where inquiries are going on, and arrest/search warrants have been issued. The use of document identification number on such communication will confirm its authenticity. A taxpayer can confirm the genuineness of the communication by typing such DIN on “VERIFY CBIC-DIN” window on www.cbic.gov.in. The window will report the information only if the communication is genuine.

Why is DIN important for a taxpayer/business to know?

Many times it happens that notices/summons are issued through non-official email IDs. Implementation of document identification number ensures the authenticity of such notices and protects a taxpayer from unnecessary harassment. Thus, it is important for a taxpayer to confirm document identification number before responding to any notice.

Consequences/ implications/ validity of a notice not having DIN and actions available

DIN is a mandatory requirement for all communications with the taxpayer. Any such communication issued without document identification number holds no validity. They are considered invalid to the extent that they were never issued. However, under exceptional circumstances, communication may be issued without a document identification number. In such cases, the tax officials should state that it is issued without document identification number and the reasons for the same. There may be cases where communication is issued without a document identification number, for instance:

• Technical glitches
• The authorised officer is outside the office discharging his official duties and the notice needs to be issued immediately.

In such scenarios, the tax officials can issue document identification number within 15 days of the issue of communication.