System Mandates DIN for Communications of GST & Customs
The Central Board of Indirect Taxes and Customs (“CBIC”) under Circular No.37/2019 dated 8th November 2019 issued directions for the usage of a Document Identification Number (DIN) by appropriate officers working under the administration of the authority registered under CBIC rules, while making any communication with the taxpayer or the concerned person.
CBIC issued directions for the usage of DIN, keeping in view of government objectives of transparency and accountability in Indirect tax administration though making use of technology.
CBIC exercising its power under the Section 151A of the Customs Act, 1962 specified for use of Document Identification Number (DIN) in all directions issued after 8th November 2019, in relation to:
- Search Authorization or orders ;
- Summons issued ;
- Arrest memos ;
- Inspection notices or;
- In pursuance of any Letter issued for inquiry from the concerned person.
Section 151A – Instructions to officers of customs.—
The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of goods or with respect to the levy of duty thereon, issue such orders, instructions and directions to officers of customs as it may deem fit and such officers of customs and all the other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the Board: Provided that no such orders, instructions or directions shall be issued—
(a) so as to require any such officer of customs to make a particular assessment or to dispose of a particular case in a particular manner; or
(b) so as to interfere with the discretion of the Collector of Customs (Appeals) in the exercise of his appellate functions.
The notified use of DIN by officials will benefit in the following manner:
- It will help in the creation of a digital directory for all summons issued and communications made with the taxpayers by the concerned officers.
- It will ensure the person, receiving the communication to be genuine and from the authenticated legal department or official.
CBIC also directed for non-issuance of DIN in cases where there are technical difficulties in the generation of DIN or when the information or the communication is to be sent to the concerned person on a short notice or if the required officer is in the discharge of his duties or in any other incidence or event of urgency.
The department or the official issuing the communication shall be responsible for recording the reason for not issuing it with DIN. In case of failure in such discharge of reason for non-usage of Document Identification Number (DIN), the issued communication shall be held invalidated i.e. not having any legal resistance.
CBIC through the circular directed to all Principal General Chief Commissioners / Principal Director Generals / Chief Commissioners / Director Generals to ensure that all authorized officers and concerned persons working under their jurisdiction who are required to obtain DIN have applied for the same.
Proper tagging for the officials requiring Document Identification Number (DIN) is to be done in the systems by respective Commissioners and Directors, whereby the user the credentials of each official is sent by the Directorate of Data Management (DDM) through a link or email.
Generation of DIN
For legal attestation with DIN, the official in concern, holding a Document Identification Number (DIN) has to login to the CBIC Sanchar Portal and Click on ‘Generate DIN’ after specifying the particulars of the communication to be made to the concerned person.
Verification of DIN
To verify the genuineness of the communication received from the department or the concerned officer, the DIN provided is to be verified through the online database of DDM. (https://www.cbicddm.gov.in/MIS/Home/DINSearch).
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