The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, Government of India, has issued Circular dated June 9, 2025, introducing a significant clarification for taxpayers and CBIC officers. The circular pertains to the use of Document Identification Number (DIN) and clarifies when quoting a DIN is necessary in official communications.
This blog aims to break down the key points from the circular for easy understanding by taxpayers, businesses, and other stakeholders in the GST ecosystem.
Background: What is DIN and Why Was it Introduced?
The Document Identification Number (DIN) was introduced via earlier CBIC Circulars as a unique code for each communication sent by tax officers. The goal was simple: ensure transparency, authenticity, and accountability in correspondence between tax authorities and taxpayers.
Whether it was a notice, summons, or inquiry letter, the quoting of DIN made it easy for recipients to verify the legitimacy of the communication, preventing fraud or misinformation.
The New Clarification: Role of RFN vs. DIN
The recent circular (No. 249/06/2025-GST) addresses a practical concern regarding documents generated via the GST common portal, such as:
Show Cause Notices (SCNs) in Form GST DRC-01
Orders-in-Original in Form GST DRC-07
Other automated system-generated communications
These documents already carry a system-generated, verifiable Reference Number (RFN). The RFN is accessible for verification at the GST portal, where taxpayers can confirm the document’s authenticity, including its generation date, issuing office, and type of communication.
Quoting an additional DIN on such documents leads to duplication of unique identifiers, causing unnecessary confusion. Recognizing this, the Board has clarified that:
For any communication issued through the GST common portal and already bearing a valid RFN, quoting a DIN is no longer required.
Legal Support and System Alignment
The clarification aligns with Section 169(1)(d) of the CGST Act, 2017, which provides that any communication—order, notice, or decision—is deemed to be served if made available on the common portal.
Further, Instruction No. 4/2023-GST emphasized that SCNs and orders should be served through the portal, ensuring they bear a valid RFN, fulfilling the legal requirement of proper service.
As a result, communications with an RFN should now be considered fully valid and verifiable, even without a DIN.
Implication for Stakeholders
Taxpayers: No need to worry if you receive an official document from the GST portal without a DIN. As long as the RFN is present and verifiable, the communication is legitimate.
CBIC Officers: There is no need to generate or quote a DIN for communications routed through the GST portal with RFNs, streamlining operations.
Tax Consultants & Legal Advisors: Be aware of this change to advise clients accurately and prevent unnecessary disputes or confusion.
Conclusion
With this clarification, the CBIC continues its commitment to digital efficiency, transparency, and ease of doing business. DIN remains a critical tool for manual communications, but where the system already ensures traceability via RFN, duplication is avoided.
Taxpayers are encouraged to verify documents through the GST portal and stay updated on further developments through the official CBIC website.