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**
This circular, dated June 9, 2025, issued by the Central Board of Indirect Taxes and Customs (CBIC), clarifies the requirement for quoting Document Identification Numbers (DIN) on communications sent to taxpayers. It states that DIN quoting is unnecessary for communications generated through the GST common portal that already have a verifiable Reference Number (RFN). This modification is effective immediately, modifying previous circulars on the same subject.
**Key Points / Main Content**
* **DIN and RFN**: Communications generated through the GST common portal already have a Reference Number (RFN) verifiable on the portal.
* **DIN Unnecessary**: Quoting DIN on communications generated through the GST common portal with RFN is unnecessary.
* **Valid Communication**: Communications via the common portal with a verifiable RFN are valid, and the DIN is not required.
* **Modification of Previous Circulars**: Circular No. 122/41/2019- GST dated November 5, 2019 and 128/47/2019-GST dated December 23, 2019, is modified to the extent outlined in this circular.
**Impact Analysis**
**Taxpayers and Concerned Persons**
* **Impact**: Reduced administrative burden as DIN is not required on certain communications.
* **Action Required**: Be aware that communications with a verifiable RFN from the GST common portal are valid without a DIN.
**CBIC Officers**
* **Impact**: Officers should not quote DIN on communications with a verifiable RFN via common portal.
* **Action Required**: Implement this clarification immediately and modify practices accordingly.
**DDM**
* **Impact**: Responsible for taxpayer facing information.
* **Action Required**: Incorporate information/link for taxpayers for verification of documents containing RFN, at DIN verification portal.
**CBIC Webmaster**
* **Impact**: The circular should be publicised on the website.
* **Action Required**: Upload the circular on the official website.
Key Entities Referenced
Central Board of Indirect Taxes and Customs (CBIC): The issuing authority for this circular, responsible for indirect taxes and customs in India.
Document Identification Number (DIN): The document identification number, the generation and quoting of which is the subject of the circular.
CGST Act, 2017: Central Goods and Services Tax Act, referenced in relation to communication of decisions and orders through the common portal.
GST Common Portal: The online portal used for communication and document verification related to GST.
Reference Number (RFN): Verifiable reference number generated through the GST common portal.
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.