Introduction of Document Identification Number (DIN) for All CBIC Communications
<p>Circular No. 128/47/2019, issued by the Central Board of Indirect Taxes and Customs (CBIC), extends the requirement for generating and quoting Document Identification Numbers (DIN) to all communications, including emails, sent to taxpayers and other concerned persons. This move, effective from December 24, 2019, builds upon the earlier Circular No. 122/41/2019-GST to enhance transparency and accountability in GST-related communications.</p><p><strong>Key Highlights:</strong></p><ul><li><strong>DIN for All Communications</strong>: The circular mandates that a DIN be generated for all communications from CBIC to taxpayers, including digital communications like emails. This is a continuation of the earlier decision to apply DIN to physical documents such as search authorizations, summons, and arrest memos.</li><li><strong>Digital Verification</strong>: The implementation of DIN ensures that recipients can verify the authenticity of any communication from CBIC online. This is facilitated by the existing platform at cbic.gov.in, which allows recipients to confirm the validity of documents by simply checking the DIN.</li><li><strong>Standardized Document Formats</strong>: The Board has standardized the formats for key documents such as search authorizations and inspection notices. These updated documents, with pre-populated DIN, are to be used by all CBIC field formations starting January 1, 2020.</li><li><strong>Invalid Communication Without DIN</strong>: Any communication issued without the electronically generated DIN, unless covered by specific exceptions, will be deemed invalid and considered as not issued.</li></ul><p>This initiative aims to ensure that CBIC communications are secure, transparent, and easily verifiable by recipients, aligning with the government's ongoing efforts to digitize and streamline tax administration processes.</p><p><a href="https://cms.plasament.com/storage/chirag-singla/circular-cgst-128.pdf">circular-cgst-128</a><br> </p>