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.
The Board noted that documents and summaries generated through the GST common portal always bear a Reference Number (RFN), which is verifiable. Upon verification, the portal provides details of the document such as the date of RFN generation, date of issue, module, type of communication, and the name of the issuing office. The Board also noted that the CGST Act provides that any decision, order, summons, notice, or other communication will be served by making it available on the common portal.
Further, the Board emphasized strict compliance with Rule 142 of the CGST Rules and directed that the summary of Show Cause Notices and the summary of the Order-in-Original should be served electronically on the common portal. In light of the above, quoting the DIN on such communications generated through the GST common portal — which already bear an RFN — results in two different electronically generated verifiable unique numbers, namely RFN and DIN, on the same communication. This renders quoting the DIN on such communications unnecessary, the Board stated, and accordingly made a change.
Rajat Mohan, Senior Partner at AMRG & Associates, said the move avoids duplication and ensures leaner compliance without compromising on traceability or authenticity. Since RFNs are digitally verifiable and legally valid under Section 169(1)(d) of the CGST Act, 2017, their sufficiency in documents like DRC-01 and DRC-07 enhances procedural efficiency. “This circular effectively modifies earlier directions that mandated DIN on all communications. The move simplifies departmental processes and reassures taxpayers that RFN-based communications from the GST portal remain fully legitimate and verifiable,” he said.