CBIC opting DIN no (generated at central server ) for dept. correspondence throughout India from 8th November 2019
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. Therefore, CBIC issued a Circular S.No.455 [Circular No.122/41/2019-GST] Dated: 5th November, 2019.
The Board in exercise of its power under section 168(1) of the CGST Act, 2017/ Section 37B of the Central Excise Act, 1944 directs that no search authorization, summons, arrest memo, inspection notices and letters issued in the course of any enquiry shall be issued by any officer under the Board to a taxpayer or any other person, on or after the 8th day of November, 2019 without a computer-generated Document Identification Number (DIN) being duly quoted prominently in the body of such communication.
The Board also directs that any specified communication without electronically generated DIN shall be treated as invalid and shall be deemed to have never been issued.
Whereas DIN is a mandatory requirement, in exceptional circumstances communications may be issued without an auto generated DIN. 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
(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.
Any communication issued without an electronically generated DIN in the exigent situations mentioned above shall be regularized within 15 working days of its issuance.