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

The CBIC has issued Circular on 9th June 2025 to allow tax officers not to quote DIN for such search authorisation, summons, arrest memos, inspection notices and other letters issued during the course of enquiry where there is already bearing a Reference Number generated on the GST portal. 

Accordingly, CBIC issued Circular 249/06/2025 to modify the original CGST Circular 122/41/2019-GST dated 5th November 2019 and 128/47/2019 dated 23rd December 2019. A DIN can be generated from the government website and can be done only from the login of the empowered Officer.

Let's deep dive into cases where DIN is needed.

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. As per the update from 2025 CGST Circular, wherever the document bears Reference Number (RFN), quoting DIN is not required.

A taxpayer can confirm the genuineness of the communication by checking such DIN on “DIN Search” window on https://esanchar.cbic.gov.in/DIN/DINSearch. 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 requirement for all communications, except those that bear RFN, with the taxpayer. Wherever applicable, 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. Those that bear RFN need not have DIN quoted. In a few other 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.