Simplified version of Circular No. 249/06/2025-GST issued by the CBIC on June 9, 2025

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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: 110 times
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The new guidelines for Document Identification Number (DIN) and Reference File Number (RFN) are as follows:

DIN and RFN Requirements -

*Communications issued via GST Portal*: If a GST communication (e.g., SCN or Order) is issued via the GST Portal and has an RFN, then RFN alone is sufficient and is considered an official and verifiable identifier.

DIN is not required in such cases. -

*Communications not issued via GST Portal*: For communications not issued via the GST Portal (like manual letters, emails directly sent by officers, etc.), DIN is still required.

Summary of Requirements 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 is sufficient if issued through portal Implications -

*RFN is sufficient for GST Portal communications*: RFN can be used as a unique identifier for communications issued via the GST Portal. - 

*DIN still required for manual communications*: DIN is still mandatory for communications not issued via the GST Portal. - 

*Updated guidelines*: Earlier circulars (122 and 128 of 2019) are modified to reflect these changes. 

These guidelines aim to streamline communication and reduce paperwork. 

By using RFN for GST Portal communications, the process can be more efficient and transparent.

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