DIN Requirement in CBIC Communications A Must-Know for Taxpayers
The DIN requirement in CBIC communications is now mandatory, ensuring that every notice, summons, or letter issued to taxpayers by CBIC officers can be digitally verified. This policy, rooted in transparency and accountability, aims to curb harassment and fraud in tax administration.
What Is DIN and Why It Matters
- DIN stands for Document Identification Number.
- Introduced via CBIC Circular No. 122/41/2019-GST dated 05.11.2019.
- It applies to all communications issued by officers under the CGST Act, Customs Act, and Central Excise Act.
- Aims to bring legal validity, transparency, and audit trail into tax administration.
When DIN Is Mandatory
| Type of Communication | DIN Mandatory? |
|---|---|
| Notices and Orders | ✅ Yes |
| Summons under Section 70 CGST | ✅ Yes |
| Arrest Memo or Bail Orders | ✅ Yes |
| Letters Calling for Documents | ✅ Yes |
| Any Communication to Taxpayer | ✅ Yes |
| Internal Office Notes | ❌ No |
Exceptions to the DIN Rule
DIN may be omitted only in exceptional cases, where:
- Technical glitches prevent its generation.
- The officer is in field operation and needs to act urgently.
- Communication is issued manually during exigencies (to be regularized later).
In such cases, the communication must:
- State reason for not generating DIN.
- Be regularised within 15 working days, with proper DIN recorded later.
Legal Reference and Background
- Circular No. 122/41/2019-GST – Initial guideline for DIN usage.
- Extended to Customs and Excise via Instruction No. 04/2019-Customs.
- Supported by CBIC press releases and follow-up instructions.
- Failure to mention a valid DIN may render a communication non est (invalid in law).
Practical Tip from Experts
Tax consultants advise verifying any CBIC communication for a valid DIN before responding. This ensures authenticity and prevents falling for fake notices.
🔍 To verify a DIN:
Visit the official CBIC DIN Verification Portal → DIN Utility → Enter DIN number → Check status.
Why This Matters for Businesses
- Prevents fraudulent notices or harassment.
- Empowers taxpayers with traceable documentation.
- Builds trust in India’s digital tax governance framework.
Link to Efiletax Service
Need help verifying a DIN or responding to a GST notice?
👉 Connect with our experts at Efiletax.in for reliable compliance support.
FAQ on DIN Requirement in CBIC Communications
Q1. What happens if a CBIC notice doesn’t have a DIN?
If there’s no valid reason mentioned for omission, it may be considered invalid.
Q2. Can a taxpayer refuse to respond to a notice without DIN?
Yes, if DIN is absent and no justification is provided, the notice can be challenged.
Q3. Is DIN applicable to state GST officers?
No. DIN currently applies only to central tax officers under CBIC.
Summary
The CBIC mandates DIN (Document Identification Number) on all official communications for transparency. Issued via Circular No. 122/41/2019-GST, DIN ensures authenticity, traceability, and prevents harassment. Learn key rules, exceptions, and how to verify DIN online for safe tax compliance.