Circular No.128/47/2019-GST
No. GST/INV/DIN/01/19-20
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST-Investigation Wing
Room No.01, 10" Floor,
Tower-2, 124, Jeevan Bharti Building,
Connaught Circus, New Delhi- 110001.
Dated the 23™ December, 2019
To:
All Principal Chief Commissioner(s)/ Chief Commissioner(s)/ Principal
Di_rec.tor Gene.rfll(s)/
Director General(s)/ All Principal Commissioner(s)/ Commissioner(s)
/ I_Jrlrllclpal Additional
Director General(s)/ Additional Director General(s)/ Joint Secretaries/Commissioners, CBIC.
Madam/Sir,
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 05" November, 2019 that
was issued to implement the decision for Generation and Quoting of Document Identification Number
(DIN)
on
specified documents.
This was done with
a view
to leverage technology
for greater
accountability and transparency in communications with the trade/ taxpayers/ other concerned persons.
2.
Vide the aforementioned Circular, the Board had specified that the DIN monitoring system would
be used for incorporating a DIN on search authorisations, summons, arrest memos, inspection notices
etc.
to
begin
with.
Further,
a
facility
was
provided
to
enable
the
recipient
of
these
documents/communications
to easily verify their genuineness by confirming the DIN on-line
at
cbic.gov.in. In continuation of the same, the Board has now directed that electronic generation and
quoting of Document Identification Number (DIN) shall be done
in respect of all communications
including e-mails) sent to tax payers and other concerned persons by any office of the Central Board
of Indirect Taxes and Customs (CBIC) across the country. Instructions contained in this Para would
come into effect from 24.12.2019,
3.
Accordingly, the online digital platform/facility already available on the DDM’s online portal
“cbicddm.gov.in” for electronic generation of DIN has been suitably enhanced to enable electronic
generation of DIN in respect of all forms of communication (including e-mails) sent to tax payers and
other concerned persons. On the one hand electronic generation of DIN’s would create a digital
directory for maintaining a proper audit trail
of communications sent to tax payers and other concerned
persons and on the other hand, it would provide the recipient of such communication a digital facility to
ascertain the genuineness of the communication.
4.
In this context, the Board also felt it necessary to harmonize and standardize the formats of search
authorisations,
summons,
arrest
memos,
inspection
notices
etc.
issued
by
the
GST/Central
Excise/Service Tax formations across the country. Accordingly, the Board had constituted a committee
of officers to examine and suggest modifications in the formats of these documents. The committee has
submitted its recommendations. The standardized documents have since been uploaded by DDM and
are ready to be used. When downloaded and printed,
these standardized documents would bear a pre-
populated DIN
thereon.
Accordingly,
the
Board
directs
that
all
field
formations
shall
use
the
standardized authorisation for search, summons, inspection notice, arrest memo and provisional release
order (the formats are attached). These formats shall be used by all the formations w.e.f. 01.01.2020.
5.
The Board once
again
directs
that any specified communication which
does
not bear the
electronically generated DIN and is not covered by the exceptions mentioned in paragraph 3 of Circular
No. 122/41/2019-GST dated 05.1 1.2019, shall be treated as invalid and shall be deemed to have never
been issued.
6.
The Chief Commissioner(s)/Director General(s) are requested to circulate these instructions to all
the formations under their charge for strict compliance. Difficulties faced, if any,
in implementation of
these instructions may be immediately brought to the notice of the Board.
Hindi version to follow.
Encl: As above
,\Ml /\\_\ -
(Neeraj Prasad) *
-
Commissioner (GST-Inv.), CBIC
Tel. No.: 011-21400623
Email id:
gstinv-cbic@gov.in
Copy to:
i
Chairman, CBIC & All Members, CBIC
ii.
DG Tax Payer Services, CBIC
iii.
Pr. DG (Systems and Data Management)
iv.
Webmaster- for uploading on the CBIC official website.
