**Executive Summary**
Circular No. 23/2025 -Customs, issued on September 23rd, 2025, addresses communication to taxpayers via eOffice and the requirement of Document Identification Numbers (DIN). It modifies previous circulars, stating that the eOffice "Issue number" is sufficient for communications dispatched using the public option in CBIC's eOffice application. Action is required by DG Systems to incorporate information/links for taxpayers to verify documents and by the webmaster to upload the circular on the official website.
**Key Points / Main Content**
* **DIN and eOffice Communications:**
* An online utility (URL: https://verifydocument.cbic.gov.in) has been developed to verify the authenticity of communications via their Issue number.
* The utility confirms the Issue number and provides information to authenticate the document such as File number, Date of issue, Type of communication, Name of Office, Recipient details.
* **Metadata Requirements:**
* Officers must ensure correctness of metadata (document type, recipient name, address, email) while creating drafts.
* **DIN Quoting Policy:**
* For communications dispatched using the public option in eOffice, quoting a separate DIN is unnecessary.
* The eOffice ‘Issue number’ is deemed the Document Identification Number for these communications.
* DIN must continue to be quoted on communications that have *not* been dispatched using the public option in CBIC’s eOffice application.
* **Modification of Previous Circulars:**
* Circular No. 37/2019 and 43/2019-Customs are modified to the extent outlined in this circular.
**Impact Analysis**
**Taxpayers and Concerned Persons**
* **Impact:** Can now verify the authenticity of communications via the online utility using the eOffice "Issue number" for communications dispatched using public option in CBIC's eOffice application.
* **Action Required:** Utilize the online utility (https://verifydocument.cbic.gov.in) to verify the authenticity of documents.
**CBIC Officers**
* **Impact:** Must ensure accuracy of metadata when creating documents in eOffice. Quoting a separate DIN on communications dispatched using public option in eOffice application is no longer required.
* **Action Required:** Follow the updated guidelines for including DIN in communications.
**DG Systems**
* **Impact:** Responsible for incorporating appropriate information/links for taxpayers for verification of documents containing eoffice “Issue No.” along with verification links for communications bearing DIN.
* **Action Required:** Incorporate the necessary information/links for document verification.
**Webmaster, CBIC**
* **Impact:** Responsible for uploading the updated circular on the official website.
* **Action Required:** Upload the circular to the official website.
Key Entities Referenced
Central Board of Indirect Taxes & Customs (CBIC): The central agency responsible for administering indirect taxes in India, and the main body issuing the circular.
Document Identification Number (DIN): A unique number used to identify communications to taxpayers, which is the central topic of this circular.
eOffice: The electronic office system used by CBIC for communication, and a key factor in determining whether a DIN is required.
Circular No. 37/2019: Previous circular regarding Generation and Quoting of Document Identification Number (DIN).
https://verifydocument.cbic.gov.in: URL to verify documents issued by CBIC.
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