INDIA CODE

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Circular / Circular No. 128/47/2019-GST: quoting of DIN on all communications issued by CBIC officers

Clause 2: Extension of the DIN mandate to all communications

In forceA commencement is recorded; no ending event is recorded.
The law's words

2. Extension of the DIN mandate to all communications.—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.

Register reproduction note

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

Connections

Citizen index entries

References marked in the words above

  • Circular No. 122/41/2019-GST / Circular No. 122/41/2019-GST: generation and quoting of Document Identification Number (DIN) on communications issued by CBIC officers