Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 122/41/2019 dated 5th November, 2019 to direct the implementation of a system for electronic generation of a Document Identification Number (DIN) for all communications sent by CBIC offices to taxpayers and other concerned persons on and after 8th November, 2019.

Key points of the Circular are:

1. Initially, 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. Subsequently, the DIN would be extended to other communications as well.

1. The digital platform for generation of DIN is hosted on the Directorate of Data Management (DDM)’s online portal “cbicddm.gov.in”.

1. The exigent situations in which a communication may be issued without the electronically generated DIN are as follows:-

      (i) when there are technical difficulties in generating the electronic DIN, or

(ii) when communication regarding investigation/enquiry, verification etc. is required to issued at short notice or in urgent situations and the authorized officer is outside the office in the discharge of his official duties.

1. Any specified communication which does not bear the electronically generated DIN and is not covered by the exceptions mentioned above, shall be treated as invalid and shall be deemed to have never been issued.

1. Any communication issued without an electronically generated DIN in the exigencies mentioned above shall be regularized within 15 working days of its issuance, by:

(i) obtaining the post facto approval of the immediate superior officer as regards the justification of issuing the communication without the electronically generated DIN;

(ii) mandatorily electronically generating the DIN after post facto approval; and

(iii) printing the electronically generated pro-forma bearing the DIN and filing it in the concerned file.

1. The format of the DIN shall be CBIC-YYYY MM ZCDR NNNNNN where,

(a) YYYY denotes the calendar year in which the DIN is generated,

(b) MM denotes the calendar month in which the DIN is generated,

(c) ZCDR denotes the Zone-Commissionerate-Division-Range Code of the field formation/Directorate of the authorized user generating the DIN,

(d) NNNNNN denotes 6 digit alpha-numeric system generated random number.

For further details please refer the attached document.

Source: Central Board of Indirect Taxes & Customs

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