Date: 2025-06-09Category: Not ApplicableState: Union GovernmentCountry: India
Generation and quoting of Document Identification Number(DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons
**Executive Summary**
Circular No. 249/06/2025-GST, issued by the Central Board of Indirect Taxes and Customs (CBIC) on June 9, 2025, addresses the generation and quoting of Document Identification Numbers (DINs). The circular clarifies that quoting DIN on communications generated through the common GST portal, which already bear a verifiable Reference Number (RFN), is unnecessary. This change aims to streamline communication and reduce redundancy.
**Key Points / Main Content**
* **Background:**
* Prior circulars (122/41/2019-GST and 128/47/2019-GST) mandated the generation and quoting of DINs on communications to taxpayers.
* This was implemented to improve accountability and transparency.
* **Issue:**
* Documents and summaries generated via the GST common portal already have a verifiable RFN.
* The RFN can be verified through the portal, providing document details.
* **Clarification:**
* For communications via the common portal with a verifiable RFN (in compliance with Section 169 of the CGST Act, 2017), quoting DIN is no longer required.
* Such communications with RFN are considered valid.
* **Modification of Earlier Circulars:**
* Circular Nos. 122/41/2019-GST and 128/47/2019-GST are modified to the extent described above.
* **Electronic Serving:**
* Instruction No. 4/2023-GST dated 23.11.2023, CBIC emphasised on strict compliance of rule 142 of CGST Rules.
* Summary of Show Cause Notices in Form GST DRC-01 and summary of the Order-in-Original in Form GST DRC-07 should be served electronically on common portal.
**Impact Analysis**
**Taxpayers and Concerned Persons**
* **Impact:** Reduced need to track both RFN and DIN on communications from CBIC received through the common portal.
* **Action Required:** Be aware that communications from CBIC via the common portal bearing RFN are considered valid, and DIN may not be quoted in these instances.
**CBIC Officers**
* **Impact:** Simplification of communication procedures by eliminating the need to generate and quote DIN on communications already bearing RFN.
* **Action Required:** Discontinue quoting DIN on communications sent through the common GST portal which already contain an RFN.
**CBIC Webmaster**
* **Impact:** Website updates to reflect the new regulations.
* **Action Required:** Upload the circular on the official website.
**DDM**
* **Impact:** Update of appropriate information/link for verification of documents containing RFN, at DIN verification portal.
* **Action Required:** Incorporate appropriate information/link for taxpayers for verification of documents containing RFN, at DIN verification portal.
Key Entities Referenced
Central Board of Indirect Taxes and Customs (CBIC): The agency responsible for the generation and use of Document Identification Numbers (DIN) for communications.
CGST Act, 2017: The central act governing Goods and Services Tax, specifically Section 169(1)(d) regarding communication service.
Document Identification Number (DIN): The identification number used for communications, which this circular clarifies is not always necessary.
Reference Number (RFN): A verifiable number generated through the common portal of GST, which this circular prioritizes for validating communications.
Circular No. 122/41/2019- GST and 128/47/2019-GST: Previous circulars on DIN generation and quoting, which are being modified by this circular.
GST/INV/DIN-Utility/2022-23 I/116322/2025
Circular No. 249/06/2025-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 - 09-06-2025.
Subject: Generation and quoting of Document Identification Number
(DIN) on any communication issued by the officers of the Central Board
of Indirect Taxes and Customs (CBIC) to tax payers and other concerned
persons- reg.
Attention is invited to Board's Circular No. 122/41/2019- GST dated 05th
November 2019 and 128/47/2019-GST dated 23.12.2019, which were issued for
implementation of decision 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 other
concerned persons by any office of CBIC. This was done with a view to leverage
technology for greater accountability and transparency in communications with the
trade/ taxpayers/ other concerned persons.
2. It has been brought to the notice of the Board that thed ocuments and
summary generated through the common portal of GST always bear a Reference
No. (RFN), which is verifiable through the portal
( a t https://services.gst.gov.in/services/verifyRfn). On verification, the portal
provides details of the document such as Date of RFN generation, Date of issuing
the Document, Module, Type of Communication and Name of the Office issuing the
Document.
3. Reference, in this regard, is also invited to Section 169(1)(d) of the CGST
Act, 2017, which provides that any decision, order, summons, notice or other
communication shall be served by making it available on the common portal.
Further vide Instruction No. 4/2023-GST dated 23.11.2023, CBIC emphasised
on strict compliance of rule 142 of CGST Rules and directed to ensure that
summary of Show Cause Notices in Form GST DRC-01 and summary of the
Order-in-Original in Form GST DRC-07 should be served electronically on common
portal / uploaded electronically on the common portal.
4. In light of the above, quoting DIN on such communicationsg enerated through
the common portal of GST, which already bear RFN, results into two different
electronically generated verifiable unique numbers namely RFN & DIN on the same
communication, which renders quoting of DIN on such communication
unnecessary.GST/INV/DIN-Utility/2022-23 I/116322/2025
5. It is therefore clarified that for communications via 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.
6. To the above extent, Circular No. 122/41/2019- GST dated 05th November
2019 and 128/47/2019-GST dated 23.12.2019 issued by the Board, stands
modified.
(डडॉॉ.. अअ(cid:5)(cid:5)भभषषेकेक चच(cid:11)(cid:11)(cid:12)(cid:12) गगु(cid:15)ु(cid:15)ाा)
आआयय(cid:19)ु(cid:19)ु ,
जजीी एएसस टटीी- अअ(cid:11)(cid:11)ववेषेषणण,ससीी.बबीी.आआईई.ससीी.
ईई ममेलेल आआईई डडीी: gstinv-cbic@gov.in
To,
All Pr. Chief Commissioners/Chief Commissioners, CGST Zones/ CGST & Customs
Zones,
All Principal Directors General/Directors General under CBIC.
DDM for incorporating appropriate information/link for taxpayers for verification of
documents containing RFN, at DIN verification portal.
The webmaster, CBIC for uploading on official website.