DIN Not Required on GST Portal Communications: CBIC Clarifies
DIN Not Required on GST Portal Communications: CBIC Clarifies
The Central Board of Indirect Taxes and Customs (CBIC), through Circular No. 249/06/2025 dated 9th June 2025, has provided a much-needed clarification regarding the use of the Document Identification Number (DIN) in GST communications.
In earlier circulars (No. 122/41/2019-GST and 128/47/2019-GST), the Board mandated quoting DIN on all communications issued by GST officers. This move was aimed at improving transparency and accountability. However, GST notices and documents generated through the GST portal already carry a Reference Number (RFN), which can be verified online and provides complete tracking details such as document date, issuing module, and office name.
The latest circular now clarifies that when a communication is issued via the common GST portal and already contains a verifiable RFN, there is no requirement to mention DIN separately. The RFN alone is sufficient to treat such notices as valid and compliant under Section 169 of the CGST Act, 2017.
This clarification aligns with CBIC's instructions that summaries of GST Show Cause Notices (Form DRC-01) and Orders-in-Original (Form DRC-07) must be served or uploaded on the GST portal. Therefore, portal-based communication bearing an RFN does not need an additional DIN, simplifying the process and reducing duplication.
Consequently, the earlier circulars mandating DIN are now partially modified to exclude GST portal-generated documents. Taxpayers can verify RFNs at https://services.gst.gov.in/services/verifyRfn.
This update streamlines compliance processes and ensures that technology is being leveraged for efficient and traceable communication in the GST regime. For businesses, consultants, and tax professionals, this change means fewer procedural hassles and clearer document management.
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