Critical Legal Role of DIN under GST: CBIC Circulars, Compliance Requirements & Clarification on DIN vs RFN

CA Varun Guptapro badge , Last updated: 17 July 2025  
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Introduction In light of recent developments, the Central Board of Indirect Taxes and Customs (CBIC) has issued a new circular concerning the applicability and procedural implications of the Document Identification Number (DIN) under the Goods and Services Tax (GST) regime. This article provides a

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CA Varun Gupta
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Category GST   Report

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