The Central Board of Indirect Taxes and Customs has mandated that all communications to taxpayers will be accompanied by an electronically generated Document Identification Number (DIN). The apex body for indirect taxes in India has reiterated that any communication with the electronically generated DIN will be treated as invalid. This instruction came into effect from Tuesday.
In an earlier circular, the CBIC had specified that all communications, including search authorisations, summons, arrest memos, inspection notices, etc, will be accompanied by a DIN. The board had also provided a facility where recipients could verify the genuineness of communications by confirming the DIN online. The recent order is in continuation of the same, CBIC clarified.
"The Board has now directed that electronic generation and quoting of Document Identification Number (DIN) shall be done in respect of all communications (including e-mails) sent to taxpayers and other concerned persons by any office of the Central Board of Indirect Taxes and Customs (CBIC) across the country," the indirect tax authority said in a recent circular.
"Electronic generation of DINs would create a digital directory for maintaining a proper audit trail of communications sent to taxpayers and other concerned persons. On the other hand, it would provide the recipient of such communication a digital facility to ascertain the genuineness of the communication," the statement further added.
The existing online digital platform on CBIC's Directorate of Data Management has been suitably enhanced to enable electronic generation of DIN. The CBIC has also standardised the formats of search authorisations, summons, arrest memos, inspection notices, etc, as per recommendations from an officers' committee. When downloaded and printed, these standardised documents would bear a pre-populated DIN. All field officers have been asked to use these new documents from January 1, 2020.
"The Board once again directs that any specified communication which does not bear the electronically generated DIN and is not covered by the exceptions... shall be treated as invalid and shall be deemed to have never been issued," the CBIC stated.