Circular No. 128/47/2019-GST: quoting of DIN on all communications issued by CBIC officers [C10-4GW]
As at 7 September 2026. In force from 24 December 2019.
2. In continuation of the same, the Board has now directed that electronic generation and quoting of Document Identification Number (DIN) shall be done in respect of all communications (including e-mails) sent to tax payers and other concerned persons by any office of the Central Board of Indirect Taxes and Customs (CBIC) across the country. Instructions contained in this Para would come into effect from 24.12.2019.
[...]
5. The Board once again directs that any specified communication which does not bear the electronically generated DIN and is not covered by the exceptions mentioned in paragraph 3 of Circular No. 122/41/2019-GST dated 05.11.2019, shall be treated as invalid and shall be deemed to have never been issued.
Made under
Recital: "Attention is invited to Board's Circular No. 122/41/2019-GST dated 05th November, 2019 that was issued to implement the decision for Generation and Quoting of Document Identification Number (DIN) on specified documents. In continuation of the same, the Board has now directed that electronic generation and quoting of Document Identification Number (DIN) shall be done in respect of all communications [...]". Names By continuation of Circular No. 122/41/2019-GST; s. 168(1), CGST Act, 2017 [S10-BP2]. Vires claimed, unresolved.
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