1.

Circular No. 122/41/2019-GST dated 05-11-2029

2.

Quoting of DIN in various communications

The Board in exercise of its power u/s 168(1) of the CGST Act, 2017/ Section 37B of the Central Excise Act, 1944 directs 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 Nov, 2019 without a computer generated DIN being duly quoted prominently in the body of such communication.

The digital platform for generation of DIN is hosted on the Directorate of Data Management (DDM)'s online portal "cbicddm.gov.in"

3.

DIN is optional in Exceptional cases

Whereas DIN ís a mandatory requirement, in exceptional círcumstances communications may be issued without an auto generated DIN.

However, this exception is to be made only after recording the reasons in writing in the concerned file. Also, such communication shall expressly state that it has been issued without a DIN.

The exigent situations in which a communication may be issued without the electronically generated DIN are as follows:-

(i) when there are technical difficulties in generating the electronic DIN, or

(ii) when communication regarding investigation/enquiry, verification etc. is required to issued at short notice or in urgent situations and the authorized officer is outside the office in the discharge of his official duties.

4.

Invalid Communications

The Board also directs that any specified communication which does not bear the electronically generated DIN and is not covered by the exceptions mentioned in para 3 above, shall be treated as invalid and shall be deemed to have never been issued.

5.

Post generation of DIN in exceptional cases

Any communication issued without an electronically generated DIN in the exigencies mentioned in para 3 above shall be regularized within 15 working days of its issuance, by:

(i) obtaining the post facto approval of the immediate superior officer as regards the justification of issuing the communication without the electronically generated DIN;

(ii) mandatorily electronically generating the DIN after post facto approval; and

(iii) printing the electronically generated pro-forma bearing the DIN and filing it in the concerned file.

6 & 7

Steps for generating DIN by officers

Refer para 6 & & of Circular No. 122/41/2019-GST dated 05-11-2029

8

Verification of DIN by taxpayer

The genuineness of the communication can be ascertained by recipient (public) by entering the CBIC- DIN for that communication in https://esanchar.cbic.gov.in/DIN/DINSearch

Only in those cases where the DIN entered is valid, information about the office that issued that communication and the date of generation of its DIN would be displayed on the screen.

1.

Circular No. 249/06/2025-GST dated 09-06-2025

2.

Documents and summary generated through the common portal of GST always bear a

Reference No. (RFN), which is verifiable through the portal (at https://services.gst.gov.in/services/verifyRfn).

On verification, the portal provides details of the document such as Date of RFN generation, Date of issuing the Document, Module, Type of Communication and Name of the Office issuing the Document.

3.

Reference, in this regard, is also invited to Section 169(1)(d) of the CGST Act, 2017, which provides that any decision, order, summons, notice or other communication shall be served by making it available on the common portal.

Further vide Instruction No. 4/2023-GST dated 23.11.2023, CBIC emphasised on strict compliance of rule 142 of CGST Rules and directed to ensure that summary of Show Cause Notices in Form GST DRC-01 and summary of the Order-in-Original in Form GST DRC-07 should be served electronically on common portal / uploaded electronically on the common portal.

4.

In light of the above, quoting DIN on such communications generated through the common portal of GST, which already bear RFN, results into two different electronically generated verifiable unique numbers namely RFN & DIN on the same communication, which renders quoting of DIN on such communication unnecessary.

5.

DIN not required on communication bearing RFN

It is therefore clarified that for communications via common portal (in compliance with Section 169 of the CGST Act, 2017) having verifiable Reference Number (RFN), quoting of DIN is not required and such communication bearing RFN is to be treated as a valid communication.

1.

Circular No. 252/09/2025-GST dated 23-09-2025

3.

It has been brought to the notice of the Board that communications issued through eOffice of CBIC bear an automatically generated unique ‘Issue number’. However, no online utility was available to verify the authenticity of such communications through Issue number, hence DIN was required to be generated and quoted on such communications.

Now an online utility has been developed and made functional (URL https://verifydocument.cbic.gov.in/), where the taxpayers and other concerned persons can verify online the electronically generated unique “Issue number” borne on communications dispatched using public option in eOffice application by CBIC officers. Upon verification, this utility confirms the Issue number, and other details and provides information to authenticate the document, etc.

4.

The name of the office issuing the document is captured from the data available within eOffice, while the document type, recipient name, recipient address, recipient email are entered in the metadata by the officers creating the document. Officers responsible for issuing communications via CBIC's eOffice must mandatorily fill and ensure correctness of this information in the metadata while creating the draft before its approval.

5.

DIN not required on communication bearing issue Number

In light of the above, quoting separate DIN on such communications dispatched using public option in eOffice application, which already bear issue number, will result into two different electronically generated verifiable unique numbers namely Issue No. & DIN on the same communication, which renders quoting of separate DIN on such communication unnecessary.

It is therefore decided that for communications dispatched using public option in CBIC’s eOffice application, the verifiable eOffice ‘Issue number’ shall be deemed to be the DIN and such communication shall be treated as a valid communication.

6.

The DIN shall continue to be mandatorily quoted on all other communications which have either not been dispatched using public option in CBIC’s eOffice application or which do not bear the verifiable Reference Number (RFN) generated on GST common portal.