In a move aimed at reducing redundancy and improving clarity in taxpayer communication, the Central Board of Indirect Taxes and Customs (CBIC) has issued Circular dated June 9, 2025. This circular, issued under file number, provides much-needed clarification regarding the Document Identification Number (DIN) and its usage in communications generated through the GST Common Portal.
Background
The concept of DIN was introduced by CBIC through Circular Nos. 122/41/2019-GST (dated 5th November 2019) and 128/47/2019-GST (dated 23rd December 2019). The primary objective was to promote transparency, accountability, and traceability in the functioning of the tax administration. Initially applied to specific documents, the DIN requirement was later expanded to include all communications—including emails—sent by CBIC officers to taxpayers or other concerned parties.
DIN is a system-generated unique number that serves as a reference point for verifying the authenticity of official communications. Over time, this digitization helped reduce instances of unauthorized or dubious correspondence purportedly sent from tax authorities.
The Current Clarification
The new circular addresses a situation that has arisen due to technological advancements in the GST ecosystem. Specifically, documents and summaries generated via the GST Common Portal (like Show Cause Notices in Form GST DRC-01 and Orders in Form GST DRC-07) already come with a system-generated, verifiable Reference Number (RFN).
The RFN can be verified by taxpayers at https://services.gst.gov.in/services/verifyRfn, and includes vital details such as:
Date of RFN generation
Date of document issuance
Communication module and type
Name of issuing office
Dual Numbering Creates Redundancy
CBIC observed that quoting both DIN and RFN on the same communication creates unnecessary duplication, since both are electronically generated and verifiable identifiers. Consequently, requiring a DIN on communications that already carry an RFN from the common portal undermines the objective of streamlining and simplifying taxpayer interactions.
Official Stand and Modification of Earlier Circulars
CBIC has now clarified that communications generated through the GST Common Portal bearing a valid and verifiable RFN do not require a DIN. These communications shall be considered valid and complete in themselves.
This clarification effectively modifies the earlier Circulars No. 122/41/2019-GST and 128/47/2019-GST, to the extent they pertain to DIN requirements on communications issued via the common portal.
Implications for Taxpayers and Officers
Simplified Compliance: Taxpayers no longer need to look for or verify a DIN if a document already has a valid RFN.
Efficient Verification: The GST portal’s RFN verification system remains the primary tool for authenticating communications.
Less Administrative Overlap: CBIC officers can focus on effective enforcement without redundant procedural burdens.