This circular provides guidelines for mandatory electronic generation and quoting of a Document Identification Number (DIN) on all specified communications issued by officers of the Central Board of Indirect Taxes and Customs to taxpayers and other concerned persons.

The circular introduces a system-based DIN to enhance transparency, accountability, and audit trail in tax administration and to enable recipients to verify the authenticity of departmental communications. Initially, DIN is required to be generated and quoted on communications such as search authorisations, summons, arrest memos, inspection notices, and letters issued during enquiries. The DIN must be prominently mentioned in the body of the communication and is to be generated through the Directorate of Data Management’s online portal.

It is clarified that no specified communication shall be issued on or after 8 November 2019 without a system-generated DIN. Communications issued without DIN, and not covered under prescribed exceptional circumstances, shall be treated as invalid and deemed never to have been issued. Exceptions are permitted only in limited exigent situations such as technical difficulties or urgent matters, subject to recording of reasons in writing and subsequent regularisation within fifteen working days.

The circular also lays down the process for onboarding officers on the DIN system, generation of DIN, and verification of communications by taxpayers through the CBIC website. Field formations are instructed to ensure strict compliance and proper training of officers for effective implementation of this system.