The new guidelines for Document Identification Number (DIN) and Reference File Number (RFN) are as follows:
1) If a GST communication (e.g. SCN or Order) is issued via the GST Portal and has an RFN, then:
a) DIN is no longer required
b) RFN alone is sufficient and is considered an official and verifiable identifier.
2) DIN will still be needed for communications not issued via the GST portal (like manual letters, emails directly sent by officers, etc.)
3) Earlier circulars (122 and 128 of 2019) are modified to reflect these changes
| Communication Type | Requires DIN? | Requires RFN? | Notes |
| Issued through GST Common Portal | ❌ No | ✅ Yes | RFN is enough |
| Sent manually or via email by officers | ✅ Yes | ❌ No | DIN is mandatory |
| Both RFN & DIN on same document | ❌ Avoid | ✅ Use RFN | Only RFN needed if through portal |
Attached File : 4058422 20250612162128 gst circular 2492025 central tax.pdf downloaded: 12 times
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