The Central Board of Indirect Taxes in its circular dated 5th November 2019, has issued directions to the officers of the Central Board of Indirect Taxes and Customs (CBIC), for generation and quoting of Document identification Number (DIN) on all Goods and Service Tax(GST)/ Customs communication with Taxpayers and concerned persons, with effect from 8th November 2019. This is the first step in implementing a system for electronic (digital) generation of a Document Identification Number sent by its officers to taxpayers and all concerned persons.
CBIC states that 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. This will be subsequently be extended to all communiotions.
The CBIC also 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 the 8th day of November, 2019 without a computer-generated Document Identification Number (DIN) being duly quoted prominently in the body of such communication.
Though DIN is mandatory requirement, still in exceptional circumstances communication may be issued without an auto generated DIN. However, this exception is to be made only after recording the reasons in writing. These circumstances include technical difficulties, notices to be issued at short notices and the officer in-charge is away. Nonetheless same needs to be regularized within 15 working days of its issuance by printing the communication with DIN and filing it after obtaining post facto approval of immediate supervisors.
The Board also directs that any specified communication which does not bear the electronically generated DIN and is not covered by the exceptions shall be treated as invalid and shall be deemed to have never been issued.
Click here to read the Circular