System of electronic generation of a Document Identification Number (DIN)

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.