Advisory to Issue Document Identification Number (DIN) By SGST, While Issuing GST Notice
What is Document Identification Number in GST?
A DIN Number (DIN) is a unique 20-digit identification code attached to every correspondence issued by the Govt offices to GST taxpayers. With this Document Identification Number, the GST Taxpayer can verify the authenticity or genuineness of the correspondence received from the govt, online.
Structure of Document Identification Number in GST
What are main documents required to be attached Document Identification Number?
The Generation of Document Identification Number on the Govt portal will help in creating a digital directory for maintaining a proper audit trail of verify the authenticity of the correspondence. The documents that required to have a Document Identification Number compulsory are mention below:
- Inspection notices
- Arrest memos,
- Letters issued during an enquiry and
- Search authorisation letters,
Exceptions of Document Identification Number
The authorities are required by the board to prominently cite the DIN in the documents specified above. But, communications may be sent out in rare instances without an automatically produced Document Identification Number. The following urgent circumstances allow communications to be sent without electronically generating the Document Identification Number:
- When generating an electronic DIN is technically difficult or
- when a communication for an investigation, an inquiry, a GST DIN verification, etc., needs to be provided quickly, or when an authorised officer is not present at his regular place of duty (office).
Therefore, any communication sent under the aforementioned conditions must be revised within 15 working days. Taxpayers are urged to be aware that any documents issued by government agencies without a Document Identification Number (apart from those issued under the exceptions listed below) would be deemed invalid.
How to Generate Document Identification Number in GST?
The recipient (GST Taxpayer) may confirm the communication's validity on the CBIC portal.
Step_1: First Step is to Vist https://www.cbicddm.gov.in/MIS/Home/DINSearch
Step 2: Enter ‘Document Identification Number’ as per correspondence received & ‘Search’
Step 3: If the Document Identification Number’ is valid, information about the office that issued the correspondence& date of generation of Document Identification Number’ will be displayed on the screen
Significance Of Document Identification Number
The authenticity of the information obtained from officials can be confirmed by the taxpayer. They can use this to rule out the possibility of bogus demands and notices. Before replying to a document, taxpayers must verify the document identifying number. The electronic generation of DIN and its use in official correspondence to taxpayers and other relevant individuals is a transformational undertaking, according to Circular 122/41/2019-GST. The end result of using information technology for indirect tax management is transparency and accountability.
Supreme court order on Document Identification Number
The Supreme Court issued a final ruling in a PIL directing the GST Council to advise all the states to apply Document Identification Numbers (DINs) on all notices delivered by State GST Officers as soon as practicable. order is present.