**Executive Summary**
Circular No. 23/2025-Customs, issued on September 23, 2025, addresses the communication of taxpayers through eOffice and the requirement of Document Identification Numbers (DIN). It clarifies the use of eOffice issue numbers and removes the requirement for a separate DIN on communications dispatched using the public option in the CBIC’s eOffice application. The circular modifies previous circulars 37/2019 and 43/2019-Customs, both relating to generation and quotation of DIN.
**Key Points / Main Content**
* **Background and Purpose:**
* The circular addresses concerns about the redundancy of having both an automatically generated eOffice issue number and a DIN on communications.
* An online utility (https://verifydocument.cbic.gov.in) has been developed to verify the authenticity of communications through the issue number.
* **Verification Utility Details:**
* The verification utility confirms the issue number and provides details such as file number, document issue date, type of communication, issuing office name, recipient name (masked), recipient address (masked), and recipient email (masked).
* **Officer Responsibilities:**
* Officers issuing communications via CBIC's eOffice must ensure the correctness of metadata, including document type, recipient name, recipient address, and recipient email, before approving the draft.
* **DIN Requirement Clarification:**
* For communications dispatched using the public option in the CBIC's eOffice application, the eOffice issue number is deemed sufficient as the Document Identification Number (DIN), and such communication will be considered valid without a separate DIN.
* The DIN must still be quoted mandatorily on communications which have not been dispatched using public option in CBIC’s eOffice application.
* **Modification of Existing Circulars:**
* Circular No. 37/2019 and Circular No. 43/2019-Customs are modified to the extent of these clarifications.
**Impact Analysis**
**Taxpayers and Concerned Persons**
* **Impact:** Reduces confusion by removing the need for both an issue number and a DIN on communications dispatched using the public option in eOffice. Allows taxpayers to verify the authenticity of communications online.
* **Action Required:** Utilize the provided URL to verify the authenticity of documents received through eOffice and be aware that communications with a verifiable eOffice issue number are valid.
**CBIC Officers**
* **Impact:** Simplifies the communication process by removing the need to generate a separate DIN for communications dispatched using the public option in eOffice.
* **Action Required:** Ensure accuracy when entering metadata (document type, recipient information) in the eOffice system. Adhere to the new directive of not quoting a separate DIN on communications dispatched using the public option in eOffice, as the eOffice issue number is sufficient.
**DG Systems**
* **Impact:** Required to make changes to their systems to accomodate new advice.
* **Action Required:** Incorporate appropriate information/link for taxpayers for verification of documents containing eoffice “Issue No.” along with verification links for communications bearing DIN.
**The webmaster, CBIC**
* **Impact:** N/A
* **Action Required:** Upload to the official website
Key Entities Referenced
Central Board of Indirect Taxes & Customs (CBIC): The department within the Ministry of Finance responsible for indirect taxes, playing a central role in the policy.
Document Identification Number (DIN): System for generating and quoting a unique identification number for communications.
eOffice: The electronic office application of CBIC, central to the new procedure for issuing and verifying communications.
Circular No. 37/2019: Board's Circular regarding Generation and Quoting of Document Identification Number (DIN).
394/39(14)/2018-Commr.(Inv.-Cus.) I/126784/2025
Circular No. 23/2025 -Customs
F. No. 394/39(14)/2018-Commr-(Inv.-Cus)
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
Investigation-Customs
New Delhi, Dated 23rd September, 2025
Subject: Communication to taxpayers through eOffice - requirement of document
Identification Number (DIN) - reg.
Attention is invited to Board's Circular No. 37/2019 dated 05th November, 2019 and
43/2019-Customs dated 23rd December, 2019, regarding Generation and Quoting of
Document Identification Number (DIN), initially on specified documents and subsequently
expanded to all communications (including e-mails) sent to taxpayers and concerned persons.
2. It has been brought to the notice of the Board that communications issued through
eOffice of CBIC bear an automatically generated unique ‘Issue number’. However, no online
utility was available to verify the authenticity of such communications through Issue number,
hence DIN was required to be generated and quoted on such communications. Now an online
utility has been developed and made functional (URL https://verifydocument.cbic.gov.in),
where the taxpayers and other concerned persons can verify online the electronically
generated unique “Issue number” borne on communications dispatched using public option in
eOffice application by CBIC officers. Upon verification, this utility confirms the Issue
number, and other details and provides information to authenticate the document, like, -
i. File number,
ii. Date of issuing the document,
iii. Type of communication,
iv. Name of Office issuing the document,
v. Recipient name (masked),
vi. Recipient address (masked),
vii. Recipient email (masked).
3. The name of the office issuing the document is captured from the data available
within eOffice, while the document type, recipient name, recipient address, recipient email
are entered in the metadata by the officers creating the document. Officers responsible for
issuing communications via CBIC's eOffice must mandatorily fill and ensure correctness of
this information in the metadata while creating the draft before its approval.
4. In light of the above, quoting separate DIN on such communications dispatched using
public option in eOffice application, which already bear issue number, will result into two394/39(14)/2018-Commr.(Inv.-Cus.) I/126784/2025
different electronically generated verifiable unique numbers namely Issue No. & DIN on the
same communication, which renders quoting of separate DIN on such communication
unnecessary. It is therefore decided that for communications dispatched using public
option in CBIC’s eOffice application, the verifiable eOffice ‘Issue number’ shall be deemed
to be the Document Identification Number and such communication shall be treated as a valid
communication.
5. The Document Identification Number generated through DIN utility shall continue to
be mandatorily quoted on all other communications which have not been dispatched using
public option in CBIC’s eOffice application.
6. To the above extent, Circular No. 37/2019 dated 05th November 2019 and 43/2019-
Customs dated 23rd December 2019 issued by the Board, stands modified
Yours faithfully,
(डॉ(cid:2). अभि(cid:5)षे(cid:7)क चन्द्र गुप्ता(cid:13) (cid:15))
आयु(cid:13)क्त, (
आरआई
& आई)
सी(cid:20).बी(cid:20).आई.सी(cid:20).,
राजस्व विवभाग
ई मे(cid:7)ल आई
डॉ(cid:25): inv-customs@gov.in
To,
i. All Pr. Director General/ Director General, under CBIC,
ii. All Principal Chief / Chief Commissioners of Customs (Preventive),
iii. All Principal Chief /Chief Commissioners of CGST & Customs,
iv. DG Systems for incorporating appropriate information/link for taxpayers for
verification of documents containing eoffice “Issue No.” along with verification links
for communications bearing DIN.
v. The webmaster, CBIC for uploading on official website