Circular No. 249/06/2025-GST, Dated 09-06-2025
The Central Board of Indirect Taxes and Customs (CBIC) has issued a clarificatory circular addressing the applicability of the Document Identification Number (DIN) in the context of communications issued via the GST common portal.
1. DIN Not Mandatory for Portal-Issued Communications
CBIC has clarified that quoting a DIN is not required for any communication generated through the GST portal, such as notices, orders, or other correspondences. This is because:
- Such documents already carry a system-generated Reference Number (RFN)
- The RFN ensures traceability, authenticity, and verifiability
- Adding a DIN would result in unnecessary duplication
2. Role of RFN in Ensuring Validity
The Reference Number (RFN) serves as a unique identifier and is automatically embedded in all communications issued through the GST portal. This system-generated RFN:
- Acts as a legitimate marker of origin
- Can be verified using the utility provided on the GST portal
- Is considered sufficient for compliance and record-keeping
3. Directions to Taxpayers and Officers
- All portal-issued communications with a valid RFN shall be treated as valid, even in the absence of a DIN
- Taxpayers and departmental officers are advised to use the RFN-based verification utility on the GST portal to confirm the authenticity of such documents
4. Implication of the Circular
This move streamlines administrative processes and eliminates confusion regarding dual numbering. It reinforces the legal validity of GST portal communications without requiring manual intervention for DIN generation, thereby enhancing efficiency and transparency in tax administration.
