Document Identification Number (DIN) on all communications issued by GST and Customs authorities

by | Nov 12, 2019

The Central Board of Indirect Taxes and Customs (‘CBIC’) has recently issued Circular No. 122/41/2019-GST dated November 5, 2019 and Circular No.37/2019-Cus dated November 5, 2019, (‘Circulars’) clarifying that GST and Customs authorities need to generate and quote Document Identification Number (‘DIN’) on all communications sent to taxpayers / other persons effective November 8, 2019.

 

Initially, DIN is mandatorily required to be quoted prominently on all communications related to search authorisation, summons, arrest memo, inspection notes and letters issued in the course of any enquiry. DIN will be extended to all communications from a later date.

 

In exceptional circumstances, the specified documents can be issued without DIN. In such situations, reasons need to be recorded in the concerned file and document needs to be regularized within 15 days.

 

The specified documents issued without DIN, shall be treated as invalid and deemed to have never been issued.

 

The DIN shall be generated in CBIC-YYYY MM ZCDR NNNNNN format, where

 

YYYY denotes calendar year in which the DIN is generated;

MM denotes the month;

ZCDR denotes Zone-Commissionerate-Division-Range Code; and

NNNNNN denotes 6-digit alpha-numeric system generated random number.

 

The recipient (‘taxpayer’) can check the authenticity of communication by entering DIN in a window ‘VERIFY CBIC-DIN’ on CBIC website www.cbic.gov.in which will display valid documents.

 

NITYA Comments: This system will bring transparency in communications received from Indirect Tax authorities. Taxpayers can challenge validity of a document if it is issued without DIN. Notably, said Circular will not apply to communication received from SGST authority, unless a similar Circular is issued by State authorities. Hence, communications issued under SGST without DIN shall continue to be valid.

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