Citing DIN (document identification number) not required in tax notice, explains CBIC

NEW DELHI: The Central Indirect Tax and Customs Board (CBIC) on Monday explained that the document identification number (DIN) for communications created by the GST portal should not be cited, if they already have a reference number (RFN) with show-reason notices.

The CBIC had amended the previous circular that made it compulsory to quotes DIN on all communications sent to taxpayers and other concerned persons.

The action was initiated after many taxpayers did not respond to GST instructions because they did not take DIN.

The decision to free the RFN from the DIN requirement is based on the fact that the RFN is already verified by the GST portal, provides the details of the document, such as the RFN generation date, document, module, type of communication and the name of the office.

“It has been clarified that the verified reference number (RFN) by the Common Portal (CGST Act, 29 of the Section 29 of)), the document identification number (DIN) will not be cited and such communication will be considered a valid communication,” the CBIC circular said.