CBIC / GST circular · 23 Sept 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 Identi…
Official record
Open source pageCircular 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 23^rd 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 05^th November, 2019 and 43/2019-Customs dated 23^rd 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.
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.
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.
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.
To the above extent, Circular No. 37/2019 dated 05^th November 2019 and 43/2019-Customs dated 23^rd December 2019 issued by the Board, stands modified
Yours faithfully,
(डॉ. अभिषेक चन्द्र गुप्ता)
आयुक्त, (आरआई & आई)
सी.बी.आई.सी., राजस्व विभाग
ई मेल आई डी: inv-customs@gov.in
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