New circular issued on issuance of UDIN

CBIC issued an earlier circular on dt.05th November 2019 vide Circular No.122/41/2019-GST regarding the implementation of the decision for generation and quoting of DIN on specified documents. This was issued for transparency and accountability in indirect tax through the widespread use of information technology.

Board had specified that the DIN monitoring system would be used for incorporating a DIN on search authorizations, summons, arrest memos, inspection notices etc. to begin with.

Further, a facility was provided to enable the Recipient of these documents/communications to easily verify their genuineness by confirming the DIN online at website “www.cbic.gov.in”.

In continuation of the same, in new Circular no.128/147/2019-GST dt. 23.12.2019, Board has now directed that electronic generation and quoting of DIN shall be done in respect of all communications( including e-mails) sent to taxpayers and another concerned person by any office of CBIC across the country.

Online digital platform/facility already available on DDM’s online portal www.cbicddm.gov.in for the electronic generation of DIN has been suitably enhanced to enable the electronic generation of DIN in respect of all forms of communication (including e-mails) sent to taxpayers and other concerned persons.

On the one hand, the electronic generation of DIN’s would create a digital directory for maintaining a proper audit trail of communications sent to taxpayers and other concerned persons and it would provide the recipient of such communication a digital facility to ascertain the genuineness of communication.

In order to harmonize and standardize the formats of search authorization, summons, arrest memos, inspection notices etc. issued by GST/Central Excise/Service Tax formations across the country, standardized documents have since been uploaded by DDM and are ready to be used.

Standardized documents would bear a pre-populated DIN thereon, when downloaded or printed. These formats shall be used by all the formations w.e.f. 01.01.2020.

Board once again directs that any specified communication does not bear the electronically generated DIN and is not covered by exemptions mentioned in paragraph 3 of Circular No.122/41/2019 GST dt. 5.11.2019 shall be treated as invalid and be deemed to have never been issued.

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