**Executive Summary**
This circular, dated 23rd September 2025, addresses the requirement of Document Identification Numbers (DIN) for communications to taxpayers via eOffice. It clarifies that for communications dispatched using the public option in CBIC's eOffice application, the verifiable eOffice ‘Issue number' is deemed to be the DIN. It modifies previous circulars regarding the generation and quoting of DIN.
**Key Points / Main Content**
* **Background:**
* Previous circulars (122/41/2019-GST and 128/47/2019-GST) mandated the generation and quoting of DIN for specified documents, later expanded to all communications.
* Circular No. 249/06/2025-GST clarified that DIN is not required for communications via the GST common portal with a verifiable Reference Number (RFN).
* **eOffice Issue Number:**
* Communications through eOffice of CBIC bear a unique, automatically generated 'Issue number'.
* An online utility has been developed and made functional for verification of documents (https://verifydocument.cbic.gov.in).
* The utility confirms the Issue number and provides document authentication information:
* File number
* Date of issue
* Type of communication
* Name of office issuing the document
* Recipient name (masked)
* Recipient address (masked)
* Recipient email (masked)
* Officers responsible for eOffice communications must ensure metadata correctness.
* **DIN Requirement Clarification:**
* For communications dispatched using the public option in CBIC's eOffice application, the verifiable eOffice ‘Issue number’ is deemed to be the Document Identification Number.
* Quoting a separate DIN in addition to the Issue number is unnecessary.
* DIN must be quoted on communications not dispatched via the public option in CBIC's eOffice or those lacking an RFN from the GST common portal.
* **Modification of Previous Circulars:**
* Circular No. 122/41/2019-GST, Circular No. 128/47/2019-GST and Circular No. 249/06/2025-GST are modified to the extent of the clarification.
**Impact Analysis**
**All Pr. Chief Commissioners/Chief Commissioners, CGST Zones/ CGST & Customs Zones.**
* **Impact:** Need to be aware of the new rules and ensure compliance within their zones.
* **Action Required:** Ensure dissemination of information to relevant officers and stakeholders.
**All Principal Directors General/Directors General under CBIC.**
* **Impact:** Need to be aware of the new rules and ensure compliance within their directorates.
* **Action Required:** Ensure dissemination of information to relevant officers and stakeholders.
**DG-Systems**
* **Impact:** Responsible for enabling taxpayers to verify documents containing eOffice 'Issue No.'.
* **Action Required:** Incorporate appropriate information/link for taxpayers for verification of documents containing eOffice ‘Issue No.' along with verification links for communications bearing DIN or RFN generated through GST Common portal.
**The Webmaster, CBIC**
* **Impact:** Responsible for making the circular publicly available.
* **Action Required:** Upload the circular on the official website.
**Taxpayers and Concerned Persons**
* **Impact:** Can now verify the authenticity of communications via eOffice using the online utility with the Issue number.
* **Action Required:** Use the provided URL to verify electronically generated "Issue numbers" on communications received from CBIC officers.
Key Entities Referenced
Document Identification Number (DIN): System for generating and quoting a unique identification number on communications to taxpayers.
Central Board of Indirect Taxes and Customs (CBIC): The governing body under the Department of Revenue, Ministry of Finance responsible for the implementation of the GST and related regulations.
eOffice: An electronic office application used by CBIC for internal communications and dispatching documents.
CGST Act, 2017: Central Goods and Services Tax Act, 2017. A primary law governing GST in India
Circular No. 252/09/2025 -GST: The current circular which modifies previous circulars regarding the use of Document Identification Number (DIN) in communications to taxpayers.
GST/INV/DIN-Utility/2022-23 I/126773/2025
Circular No. 252/09/2025 -GST
F. No. GST/INV/DIN-Utility/2022-23
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes and 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. 122/41/2019- GST dated 05th November
2019 and 128/47/2019-GST 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. Attention is also invited to subsequent Board's Circular No. 249/06/2025-GST dt. 09th
June 2025 clarifying that for communications via GST common portal (in compliance with
Section 169 of the CGST Act, 2017) having verifiable Reference Number (RFN), quoting of
Document Identification Number (DIN) is not required and such communication bearing
RFN is to be treated as a valid communication.
3. On similar lines, 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).
4. 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 emailGST/INV/DIN-Utility/2022-23 I/126773/2025
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.
5. 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 two
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.
6. The Document Identification Number generated through DIN utility shall continue to
be mandatorily quoted on all other communications which have either not been dispatched
using public option in CBIC’s eOffice application or which do not bear the verifiable
Reference Number (RFN) generated on GST common portal.
7. To the above extent, Circular No. 122/41/2019- GST dated 05th November 2019,
Circular No. 128/47/2019-GST dated 23rd December 2019 and Circular No. 249/06/2025-
GST dated 09th June 2025 issued by the Board, stands modified.
भवदी(cid:4)य,
(डॉ(cid:7). अभिभषे(cid:11)क चन्द्र गुप्ता(cid:17) (cid:19))
आय(cid:17)क्त, (
आरआई
& आई)
सी(cid:23).बी(cid:23).आई.सी(cid:23).,
राजस्व विवभाग
ई मे(cid:11)ल आई
डॉ(cid:4): gstinv-cbic@gov.in
To,
1. All Pr. Chief Commissioners/Chief Commissioners, CGST Zones/ CGST & Customs
Zones.
2. All Principal Directors General/Directors General under CBIC.
3. 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 or RFN generated through GST Common portal.
4. The webmaster, CBIC for uploading on official website.