GST

No DIN requirements for communications using CBIC’s eOffice application

For communications made using public option in CBIC’s eOffice application, the verifiable eOffice ‘Issue number’ shall be deemed to be the Document Identification Number

CBEC clarifies requirement of Document Identification Number (DIN) in Communication   to   taxpayers

CBEC Circular No. 122/41/2019- GST dated 05th November 2019 and Circular No. 128/47/2019-GST dated 23rd December 2019 provides for generation and quoting of Document Identification Number (DIN), initially on specified documents and subsequently expanded to all communications (including e-mails) sent to taxpayers and concerned persons.

Subsequently CBEC Circular No. 249/06/2025-GST dt. 09th June 2025 further clarified that for communications via GST common portal (in compliance with Section 169 of the CGST Act, 2017) having verifiable Reference Number (RFN), quoting of Document Identification Number (DIN) is not required and such communication bearing RFN is to be treated as a valid communication.

Communications issued through e-Office 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.  

CBIC has stated that now an online utility has been developed and made functional 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, like, – i. File number, ii. Date of issuing the document, iii. Type of communication, iv. Name of Office issuing the document, v. Recipient name (masked), vi. Recipient address (masked), vii. Recipient email (masked).

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.

In view of the above, 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.

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

The Document Identification Number generated through DIN utility 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.

Download CBEC Circular No. 252/09/2025-GST Click Here >>

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