Circular No. 249/06/2025
This circular provides clarification regarding the generation and quoting of Document Identification Number (DIN) on communications issued by CBIC officers through the GST common portal. It states that communications such as notices, orders, or summaries generated on the portal already contain a Reference Number (RFN), which is verifiable online through https://services.gst.gov.in/services/verifyRfn.
Since RFN itself serves as a unique, verifiable identifier containing details like issue date, type of document, and issuing office, quoting an additional DIN on such communications would create duplication. Hence, DIN is not required for communications issued via the GST common portal bearing RFN, and such documents shall be treated as valid communications.
This modifies the earlier Circulars No. 122/41/2019-GST and 128/47/2019-GST to this extent.
Other Circulars
219/13/2024
This circular provides clarification regarding the eligibility of input tax cred...
Read More116/35/2019
This circular provides clarification on whether GST is leviable on donations or ...
Read More81/55/2018
This circular provides clarification on the scope of Entry No. 195B of Schedule ...
Read More