Quoting DIN (document identification number) not needed in tax notices, clarifies CBIC

New Delhi: The Central Board of Indirect Taxes and Customs (CBIC) Monday clarified that quoting a document identification number (DIN) is not required for communications generated through the common portal of GST, including show-cause tax notices, if they already bear a reference number (RFN).

The CBIC had amended its earlier circular that made it mandatory to quote a DIN on all communications sent to taxpayers and other concerned persons.

The move was initiated after several taxpayers did not respond to GST notices as they did not bear a DIN.

The decision to exempt communication bearing RFN from DIN requirement is based on the fact that RFN is already verifiable through the GST portal, providing 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.

"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," the CBIC circular said.