Central Tax Circulars

CGST Circular 128/2019

To:

All Principal Chief Commissioner(s)! Chief Commissioner(s)/ Principal Director
General(s)/ Director General(s)/ All Principal Commissioner(s)/ Commissioner(s)
/ Principal Additional Director General(s)/ Additional Director General(s)/
Joint Secretaries/Commissioners, CBIC.

Madam/Sir,

Subject: 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 tax payers and other concerned persons — reg.

1. Attention is invited to Board’s Circular No. 122/41/2019- GST dated 05th
   November, 2019 that was issued to implement the decision for Generation and
   Quoting of Document Identification Number (DIN) on specified documents. This
   was done with a view to leverage technology for greater accountability and
   transparency in communications with the trade/ taxpayers/ other concerned
   persons.

2. Vide the aforementioned Circular, the Board had specified that the DIN
   monitoring system would be used for incorporating a DIN on search
   authorisations, summons, arrest memos, inspection notices etc. to begin with.
   Further, a facility was provided to enable the recipient of these
   documents/communications to easily verify their genuineness by confirming the
   DIN on-line at cbic.gov.in. In continuation of the same, the Board has now
   directed that electronic generation and quoting of Document Identification
   Number DIN shall be done in respect of all communications includin e-mails
   sent to tax sa ers and other concerned •ersons b an office of the Central Board
   of Indirect Taxes and Customs (CBIC) across the country. Instructions contained
   in this Para would come into effect from 24.12.2019.

3. Accordingly, the online digital platform/facility already available on the
   DDM’s online portal “cbicddm.gov.in” for electronic generation of DIN has
   been suitably enhanced to enable electronic generation of DIN in respect of all
   forms of communication (including e-mails) sent to tax payers 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 tax payers 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.

4. In this context, 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 notice, 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.

5. 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.

6. The Chief Commissioner(s)/Director General(s) are requested to circulate
   these instructions to all the formations under their charge for strict
   compliance. Difficulties faced, if any, in implementation of these instructions
   may be immediately brought to the notice of the Board.

7. DIN Format