CBIC is implementing a system for electronic (digital) generation of a "Documents Identification Number (DIN)" for all communications sent by its office to taxpayers and other concerned person vide Circular No.122/41/2019-GST dt.05.11.2019 for transparency and accountability in indirect tax through widespread use of information technology.
DIN would be used for search authorization, summons, arrest memo, inspection notices and letters issued for 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.
Board directs that " No search authorization, summons, arrest memo, inspection notices and letters issued for any enquiry shall be issued by any officer under the Board to a taxpayer or any other person, on or after 8th November, 2019, without a computer generated "Document Identification Number (DIN)" being duly quoted prominently in the body of such communication.
Digital platform for generation of DIN is hosted on the Directorate of Data Management (DDM)’s online portal "cbicddm.gov.in"
In exceptional circumstances, communication may be issued without an auto generated DIN.
However, this exception is to be made only after recording the reasons in writing. These circumstances include technical difficulties, notices to be issued at short notices or in urgent situations and authorized officer is outside the office in the discharge of his official duties.
Board directs that "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."
Any communication which does not bear the electronically generated DIN needs to be regularised within 15 working days of its issuance.
In order to implement this new facility of electronically generating the DIN, All Principal Chief Commissioner/ Principal Director Generals/ Chief Commissioner/ Director Generals shall ensure that all their authorized officers, who have to electronically generate the DIN are immediately mapped as users in the Systems and are conversant with the process for auto generating a DIN.
In order to successfully add users for the DIN utility and enable them to electronically generate DINs the following steps shall be followed -
- Detail of officers i.e. Name, designation, branch, official email id
- Dashboard (Manage Level) is provided with add/activate/inactivate/delete and edit option which can be availed for namely adding, activating, inactivating, editing and deleting the users .
Officers, who have been added as user in DIN utility shall electronically generate DINs.
Genuineness of communication can be ascertained by recipient by entering the CBIC-DIN for the communication in a window "VERIFY CBIC-DIN" on CBIC's website www.cbic.gov.in.
Information about the office that issued the communication and date of generation of its DIN would be displayed on the screen, only where DIN entered is valid.
Disclaimer : The contents of this article are solely for informational purpose. It does not constitute professional advice or a formal recommendation. No part of this article should be distributed or copied without express written permission of the author.
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