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In an effort to ease communication, the Central Board of Indirect Taxes and Customs (CBIC) has ended the mandatory requirement of quoting the Document Identification Number (DIN) in any order or notice that carries a verifiable Reference Number (RFN).
“It is clarified that for communications via the common portal (in compliance with Section 169 of the CGST Act, 2017) having a verifiable Reference Number (RFN), quoting of the Document Identification Number (DIN) is not required, and such communication bearing the RFN is to be treated as valid,” CBIC said in a circular.
DIN was introduced in 2019 for generation and quoting initially on specified documents, and was subsequently expanded to all communications (including e-mails) sent to taxpayers and other concerned persons by any CBIC office. This was done to leverage technology for greater accountability and transparency in communications with the trade, taxpayers, and other stakeholders.
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