System of electronic generation of a Document Identification Number (DIN)
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System of electronic generation of a Document Identification Number (DIN)
Subject :Economy
Section :Fiscal Policy
Context
The Supreme Court has directed the Union of India/GST Council to issue an advisory to States regarding implementation of the system of electronic (digital) generation of a Document Identification Number (DIN) in indirect tax administration.
Document Identification Number (DIN):
- A Document Identification Number (DIN) is a unique 20-digit identification code attached to every communication issued by the Government offices to taxpayers.
- With this number, the taxpayer can ascertain the genuineness of the communication received from the government, digitally.
- Issued by The Central Board of Indirect Taxes and Customs.
- Purpose- for all GST related communications (including emails) to be sent by the government offices to taxpayers and other concerned parties.
- Structure:
- Importance– It will help in creating a digital directory for maintaining a proper audit trail of genuine Government communications.
- Taxpayers can verify if the communication received from officials is valid or not.
- The documents that need to have a document identity number mandatorily are:
- Search authorisation letters,
- Summons,
- Arrest memos,
- Inspection notices and
- Letters issued during an enquiry.
- Exceptions:
- When there are technical difficulties in generating the electronic DIN or
- When communication for investigation/enquiry/GST DIN Verification, etc., is to be issued on a short notice or in urgency and the authorised officer is unavailable at his regular place of duty (office).
- Taxpayers are requested to take note that any documents issued by Government offices without a DIN (other than those issued in the circumstances mentioned under exceptions) will be treated as invalid.