On June 9, 2025, the Central Board of Indirect Taxes and Customs (CBIC) released a circular that exempts tax officers from quoting a Document Identification Number (DIN) on certain communications. This exemption applies when documents like search authorizations, summons, arrest memos, and inspection notices, issued during an enquiry, already include a Reference Number generated via the GST portal. This new Circular 249/06/2025 amends earlier CGST Circulars 122/41/2019-GST (November 5, 2019) and 128/47/2019 (December 23, 2019). Only an authorized officer can generate a DIN through the government's online platform. Let us explore the various applications of DIN.

What is Meant by DIN?

A Document Identification Number (DIN) is a distinctive 20-digit alphanumeric code produced digitally. The Central Board of Indirect Taxes and Customs (CBIC) introduced DIN to enhance the security and authenticity of all official communications from tax authorities to registered taxpayers. This unique number is now affixed to every communication sent to ensure its legitimacy.

Structure of DIN with Example

The Document Identification Number follows a specific format: “CBIC-YYYY MM ZCDR NNNN”. In this structure, YYYY represents the year the DIN was generated, MM signifies the month of its generation, ZCDR stands for the Zone Commissionerate Division Range Code, and NNNN is a randomly generated alphanumeric code.

Purpose and Benefits of Document Identification Number under GST

The inclusion of a Document Identification Number on communications from the GST department offers several advantages to taxpayers:

• It ensures transparency in departmental communications, making it easier to identify and avoid fraudulent notices.
• It establishes a comprehensive audit trail for all official correspondence sent by the department.
• It safeguards the fundamental rights of taxpayers.

Application/uses of DIN

Currently, the Document Identification Number is utilized in GST matters involving ongoing enquiries and the issuance of arrest or search warrants. Applying a DIN to these communications validates their authenticity. However, according to a 2025 CGST Circular, a DIN is not mandatory if the document already carries a Reference Number (RFN). Taxpayers can verify the legitimacy of any communication by entering its DIN into the “DIN Search” feature available at https://esanchar.cbic.gov.in/DIN/DINSearch. This platform will only display information for genuine communications.

Why is DIN Important for a Taxpayer/Business to Know?

It is not uncommon for notices or summons to be sent from unofficial email addresses. The introduction of the Document Identification Number guarantees the authenticity of these official communications, thereby shielding taxpayers from undue harassment. Therefore, before responding to any notice, taxpayers must verify its DIN.

Consequences/ Implications/ Validity of a Notice not having DIN and Actions Available

A Document Identification Number is generally mandatory for all taxpayer communications, except for those that already include a Reference Number (RFN). If applicable, any communication issued without a DIN is considered invalid, as if it were never released. Nevertheless, there are rare situations where communications might be dispatched without a DIN. These include technical issues or urgent notices issued when an authorized officer is performing duties away from the office. In such instances, tax officials are required to explicitly state that the communication lacks a DIN and provide the justification. The DIN must then be generated and provided within 15 days of the communication's issuance.