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CBIC expands DIN mandatory for All Communications including E-Mails sent to Taxpayers and Other Concerned Persons [Read Circular]

DIN - Documentation Identification Number - Taxscan

The Central Board of Indirect Taxes and Customs ( CBIC ) has expanded the scope of Document Identification Number ( DIN ).

In a Circular issued by CBIC said that, Generation and quoting of Document Identification Number (DIN) mandatory on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to taxpayers and other concerned people.

The Board also directed that electronic generation and quoting of Document Identification Number DIN shall be done in respect of all communications including e-mails sent to taxpayers and other concerned persons by an officer of the Central Board of Indirect Taxes and Customs (CBIC) across the country.

Accordingly, the online digital platform/facility already available on the DDM’s online portal “cbicddm.gov.in” for the electronic generation of DIN has been suitably enhanced to enable the electronic generation of DIN in respect of all forms of communication (including e-mails) sent to taxpayers and other concerned persons. On the one hand, electronic generation of DIN’s would create a digital directory for maintaining a proper audit trail of communications sent to taxpayers and other concerned persons and on the other hand, it would provide the recipient of such communication a digital facility to ascertain the genuineness of the communication. This facility shall come into force from today.

The Board also felt it necessary to harmonize and standardize the formats of search authorisations, summons, arrest memos, inspection notices etc. issued by the GST/Central Excise/Service Tax formations across the country. Accordingly, the Board had constituted a committee of officers to examine and suggest modifications in the formats of these documents. The committee has submitted its recommendations. The standardized documents have since been uploaded by DDM and are ready to be used. When downloaded and printed, these standardized documents would bear a pre-populated DIN thereon. Accordingly, the Board directs that all field formations shall use the standardized authorisation for search, summons, inspection notices, arrest memo and provisional release order (the formats are attached). These formats shall be used by all the formations w.e.f. 01.01.2020.

The Board once again directs that any specified communication which does not bear the electronically generated DIN and is not covered by the exceptions mentioned in paragraph 3 of Circular No. 122/41/2019-GST dated 05.11.2019, shall be treated as invalid and shall be deemed to have never been issued.

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