CIRCULAR NO-122/2019-GST/INV/DIN/01/2019-20-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.

Circular No. 122/41/2019-GST

GST/INV/DIN/01/2019-20
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
(GST-Investigation)

New Delhi, the 5th November, 2019

To:

All Principal Commissioners / Principal DGs / Chief Commissioners / Director Generals / Principal Commissioners/Principal ADGs
All Joint Secretaries/Commissioners, CBIC

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.

In keeping with the Government’s objectives of transparency and accountability in indirect tax administration through widespread use of information technology, the CBIC is implementing a system for electronic (digital) generation of a Document Identification Number (DIN) for all communications sent by its offices to taxpayers and other concerned persons. To begin with, the DIN would be used for search authorization, summons, arrest memo, inspection notices and letters issued in the course of any enquiry. This measure would create a digital directory for maintaining a proper audit trail of such communication. Importantly, it would provide the recipients of such communication a digital facility to ascertain their genuineness. Subsequently, the DIN would be extended to other communications. Also, there is a plan to have the communication itself bearing the DIN generated from the system…

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IN PDF:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/circular-cgst-122.pdf

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