Summary
This move aims to reduce confusion around notice validity and supports digital transparency.
What is DIN in GST Compliance?
It ensures transparency, traceability, and accountability in tax-related notices.
However, there’s been confusion on whether DIN is mandatory for all GST communications — especially those issued digitally through the GST portal.
CBIC Clarification on DIN Requirement
As per recent clarification issued via Circular No. 199/11/2023-GST, and reaffirmed in 2025 follow-ups:
- Examples include:
- SCNs (Show Cause Notices) issued via portal
- Notices for returns non-filing
- Intimations generated under automated scrutiny
Legal Reference: Rule 142 and Rule 142A of the CGST Rules, read with CBIC Circulars (199/11/2023-GST and follow-up clarifications in 2025).
Focus Keyphrase: DIN for GST notices
When DIN is required:
- Communications issued manually by GST officers over email or letter.
- Notices shared outside the portal (offline mode).
When DIN is not required:
- Notices issued through the portal with a unique Reference Number.
- System-generated alerts like Rule 88C intimation, or returns mismatch notices.
What This Means for Taxpayers and CAs
- You cannot reject a portal-issued notice for lack of DIN if it has a reference number.
- Always check the portal for authenticity. Reference numbers are traceable via the GST system.
- Don’t rely solely on email or physical letters — cross-verify in your portal inbox.
Expert Tip
👉 “A common mistake is ignoring notices without DIN. If it came through the portal with a reference number, it’s valid. Always respond within timelines.”
— Efiletax Compliance Desk
FAQs on DIN for GST Notices
Q1. Can I ignore a GST notice without DIN?
➤ No, not if it was issued via portal with a reference number.
Q2. How do I verify the reference number?
➤ Log in to your GST portal > Services > User Services > View Notices and Orders.
Q3. Are all GST notices DIN-enabled?
➤ No. Portal-generated notices don’t require DIN but must have a system-generated ref. number.
Final Word: Stay Alert, Stay Compliant
This update on DIN for GST notices simplifies compliance but also puts the onus on taxpayers to stay informed. Portal notices are fully valid even without DIN — as long as they carry the system’s reference number.