This circular provides instructions for mandatory electronic generation and quoting of a Document Identification Number (DIN) on all communications issued by officers of the Central Board of Indirect Taxes and Customs (CBIC) to taxpayers and other concerned persons, including communications sent through email.

The circular builds upon earlier instructions on DIN and extends its scope to cover all types of communications, not limited to search authorisations, summons, arrest memos, or inspection notices. The objective is to enhance transparency, accountability, and traceability in departmental communications and to enable recipients to verify the genuineness of such communications online.

To support this requirement, the existing online DIN generation facility on the CBIC digital platform has been enhanced to allow electronic generation of DIN for all forms of communication. This will also create a digital audit trail of communications issued by officers. The circular further states that standardized formats for documents such as search authorisations, summons, inspection notices, arrest memos, and provisional release orders have been finalized and uploaded. These standardized documents will carry a pre-populated DIN when generated and printed.

All field formations are directed to use these standardized formats with effect from 1 January 2020. Importantly, the circular reiterates that any specified communication issued without a valid, electronically generated DIN, and not covered under prescribed exceptions, shall be treated as invalid and deemed never to have been issued. Strict compliance has been emphasized across all formations.