GST 16(2) notice

A GST notice received by post without a valid DIN and missing from the online GST portal is legally invalid under CBIC Circular No. 122/41/2019-GST. Instead of ignoring it, submit a preliminary reply pointing out the missing DIN and lack of portal upload, requesting official validation before providing the requested 2020–2026 ledger documents.

Expert advice above is correct. A GST notice WITHOUT a valid DIN is LEGALLY INVALID per CBIC Circular No. .

STEPS TO RESPOND:

1. DO NOT ignore it , file a brief preliminary reply within 7-10 days
2. YOUR PRELIMINARY REPLY text:

"This office acknowledges your communication dated [date]. As the notice does not carry a Document Identification Number (DIN) as mandated by CBIC Circular , it cannot be treated as a valid notice. Kindly issue a fresh notice through the GST portal with a valid DIN. Till then, this communication is treated as non-est and no documents will be submitted."

1. SEND by email to the GST officer + retain a copy. Do NOT submit bank statements or ledgers until a fresh valid DIN notice appears on the portal.
2. ALSO VERIFY the officer's jurisdiction , notices from wrong jurisdictional officer are separately invalid.

For a full guide on how to respond to GST notices online: https://taxgarden.in/blog/gst-notice-reply-online-portal-2026

Signal priority: P1 , active compliance problem

Thankyou So much for your response.