DIN Mandatory for all Communications from CBIC Officers to Taxpayers: CBIC [Read Circular]

Application of RCM - CBIC - Vehicles Rent - Taxscan

The Central Board of Indirect Taxes and Customs ( CBIC ) has clarified that, Generation and quoting of Document Identification Number ( DIN ) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to taxpayers and other concerned persons are mandatory.

The CBIC has said that, the 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.

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.

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.

The Board also issued steps to be followed for enabling DIN utility and electronically generate DINs.

Subscribe Taxscan Premium to view the Judgment
taxscan-loader