Document Identification Number (DIN)mandated on CBIC communications – GST Circular No 122/2019

Circular No 122/2019

Circular 122 states that communication from the CBIC offices for ‘Search authorization, Summons, arrest memo, Inspection notices and letters issued in the course of enquiry shall mandatorily bear electronically generated Document Identification Number (DIN). The effective date of such mandate is from 8thNovember, 2019. Moreover, if any of the aforementioned document is issued not bearing the DIN shall be treated as Void and Invalid unless it is covered with the reason of not bearing the DIN and such reasons are as per the para 3 of the circular.

Abhishek Sharma

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