How to Verify Document Identification Number (DIN)?

The Central Board of Indirect Taxes and Customs (CBIC) has implemented a new system for the electronic generation of a Document Identification Number (DIN) for all GST-related communications (including emails) that government agencies send to taxpayers and other relevant parties. Any document issued under GST by Government and tax officials without a valid DIN would be considered void.

Meaning of Document Identification Number (DIN)

A Document Identifying Number (DIN) is a 20-digit identification code that is affixed to every communication sent to taxpayers by the government. The taxpayer can use this number to verify the authenticity of digital communications received from the government.

Example of DIN Structure: CBIC-YYYY MM ZCDR NNNN

Objectives behind Implementation of Document Identification Number (DIN)

According to Circular 122/41/2019-GST, the e-creation of DIN and its use in official communications to taxpayers and other relevant individuals is a transformational initiative. The other objective behind the introduction of document Identification Numbers (DIN) is to achieve transparency and accountability in indirect tax administration using information technology.

Importance of DIN

Taxpayers can check to see if the information they have received from officials is accurate. This will allow them to rule out the potential of forgery in the form of notifications and demands. But before replying to a document, taxpayers must validate the document identification number.

List of Documents where Generation of DIN is Required

Document Identification Number (DIN) generation on the government portal will aid in the creation of a digital directory for keeping track of real government communications. The following papers are required to have a document identity number:

1. Letters issued for search and seizure,
2. Summons,
3. Memos about arrests,
4. Notices for inspection, and
5. Letters issued during an investigation.

Cases when Document Identification Number (DIN) is Not Required

The board has directed those officials to prominently cite the DIN in the papers listed above. However, communications can be provided without an auto-generated DIN in certain circumstances.

The following are examples of emergency scenarios in which messages can be delivered without the DIN being generated electronically:

1. When there are technical challenges in creating the electronic document identification number or when the electronic DIN is not available,
2. When a message for investigation/inquiry/GST DIN Verification, etc., needs to be given quickly or urgently, and the authorized officer is unavailable at his or her office.
3. However, any communication sent under the aforementioned conditions must be corrected within 15 working days. Taxpayers should be aware that any documents issued by government officials or authorities without a valid DIN (apart from those issued in the conditions listed under exceptions) would be considered null and void (invalid).

How to verify Document Identification Number (DIN) under GST?

The recipient (Taxpayer) can verify the authenticity of the document identification number (DIN) on the CBIC portal.

Step 1: Go to https://www.cbicddm.gov.in/MIS/Home/DINSearch and fill out the form.

Step 2: Type in the ‘Document Identification Number’ from the message and click ‘Search.’

Step 3: If the DIN is legitimate, the screen will display information about the office that issued the message as well as the date the DIN was generated.