Circular No.: 249/06/2025-GST
Date: 09th June 2025
Issued By: Central Board of Indirect Taxes and Customs (CBIC)
Subject: Clarification on requirement of Document Identification Number (DIN) for GST communications via common portal
π Background
CBIC had earlier made it mandatory to generate and quote a Document Identification Number (DIN) on all communications issued by its officers, as per Circulars:
β’ 122/41/2019-GST dated 05.11.2019
β’ 128/47/2019-GST dated 23.12.2019
The intention behind DIN was to promote transparency, accountability, and traceability in communication with taxpayers.
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π Current Clarification in Circular 249/2025
CBIC has now exempted the requirement of quoting DIN in communications issued via the GST common portal, such as:
β’ Show Cause Notices (SCNs)
β’ Summary of Orders
β’ Communications like DRC-01 and DRC-07
These documents already carry a Reference Number (RFN) which:
β’ Is unique
β’ Is electronically generated
β’ Is verifiable by the taxpayer through the official GST portal:
π Verify RFN
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π Legal Basis
As per Section 169(1)(d) of the CGST Act, 2017, communications made available on the GST common portal are considered valid service.
Also, as per Instruction No. 4/2023-GST dated 23.11.2023, CBIC directed strict compliance with Rule 142 for service of DRC-01 and DRC-07 electronically.
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What This Means for Taxpayers
β’ DIN is no longer required on documents like SCNs or Orders issued via the GST portal which already contain an RFN.
β’ RFN will suffice for validation and authentication of such communications.
β’ Taxpayers can verify the authenticity of any GST communication through the RFN using the GST portal link provided above.
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π Impact on Previous Circulars
To this extent, the earlier circulars on mandatory DIN (i.e., Circular Nos. 122/2019 and 128/2019) stand modified.
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π Action Point for Clients
Please note that going forward:
β’ You may receive notices, orders, or other communication with only an RFN and no DIN.
β’ This does not affect the validity of the document.
β’ Always verify the RFN online for authenticity.
