In this article, you will learn:
The officers of Central Board of Indirect Taxes and Customs (CBIC) communicate with taxpayers and other concerned persons through varied documents including summons, letters, notices, arrest memos etc. However, many a times, the taxpayers receive fake documents under the name of statutory bodies which misleads the taxpayers.
Therefore, to bring greater accountability and transparency in all such communications with taxpayers or any other concerned persons with the help of technology, CBIC has implemented the decision to generate and quote document Identification Number (DIN) on specified documents.
In this article, you will learn what is Document Identification Number (DIN), structure of DIN, purpose and its application.
What is Document Identification Number?
Document Identification Number is a computer generated 20 character alpha numeric number that is quoted on all the communication sent by the CBIC officers to taxpayers and other concerned persons.
Accordingly, DIN must mandatorily be specified on the communication issued by the officers of CBIC to taxpayers or any other concerned persons. However, there are certain exceptions mentioned below where such communication can issued without DIN.
But, any specified communication which does not bear the electronically generated DIN and is also not covered by the exceptions mentioned below, then such communication shall be treated as invalid. This means it shall be deemed to have never been issued.
Documents Where DIN is Mandatory
Initially, DIN would be used for certain documents including:
- search authorizations,
- arrest memo,
- inspection notices and
- letters issued as a part of any enquiry.
Once the implementation of using DIN on the aforementioned documents gets implemented successfully, it will be extended to other communications as well. In addition to this, the government also plans to use DIN generated by the system on the communication itself.
To generate DIN, a digital platform is hosted on Directorate of Data Managements online portal cbicddm.gov.in.
Purpose of DIN
- The mandatory requirement of using DIN on all communications (including emails) via CBIC would help in creating a digital directory in order to maintain a proper audit history of all the communications that takes place between the board and taxpayer.
- In addition to this, it would provide the recipients of such communication a digital platform to determine the genuineness of any documents received by them from the board.
Date of Implementation of DIN
As per circular no. 122/41/2019 -GST dated November 5th, 2019, the CBIC proposed 8th day of November, 2019 as the date for implementing the use of DIN. However, this date was extended to 24th December, 2019 via circular no. 128/47/2019-GST dated 23rd December, 2019.
Structure of DIN
DIN is a 20 character alpha – numeric number that is generated on the DDM’s online portal in the following format:
CBIC-YYYY MM ZCDR NNNNNN where –
- CBIC stands for Central Board of Indirect Taxes and Customs
- YYYY denotes the calendar in which DIN is generated
- MM indicates the calendar month in which DIN is generated
- ZCDR denotes the zone commissionerate division range code of the field formation or the directorate of the authorized user generating the DIN
- NNNNNN indicates 6 digit, alpha numeric, system generated random number
Exceptions of Using DIN
The use of DIN on all the communications including emails through the officers of CBIC to all the taxpayers and any other concerned persons is a mandatory requirement.
However, there are certain exceptional circumstances where communications may be issued by the board’s officers without auto-generated DIN. These refer to the cases where:
- there are technical difficulties in generating electronic DIN
- when communication pertaining to investigation or enquiry, verification etc needs to be issued at a very short notice or urgently and the authorized officer is outside the office in order to discharge his official duties
But, it is important to note that the documents in such exceptional situations can be issued by the officers of CBIC only after recording reasons in writing in the concerned file.
Furthermore, all such communication issued by the officers without DIN expressly state that it has been issued without using DIN on the concerned document.
How to Verify DIN?
It is important for the taxpayer or any other concerned person to check the authenticity or genuineness of any of the communication received in the form of notices, memos, letters etc by CBIC.
This is to ensure that the taxpayer is misled by any fake notices issued under the name of CBIC. Therefore, to determine the genuineness of the communication received by the recipient, he needs to enter the CBIC-DIN for the concerned communication in a window titled ‘VERIFY CBIC – DIN’ on CBIC’s website www.cbic.gov.in.
Once the taxpayer enters a valid DIN, the information about office that issued such a communication as well as the date of generation of its DIN would be displayed on the screen.