India markets open in 9 hours 6 minutes

CBIC-DIN comes into force, now both direct & indirect taxpayers can check veracity of tax notice

Krishnanand Tripathi
GST, Income Tax, Customs, Excise, CBDT, CBIC, CBEC

Taxpayers alert! The Central Board of Indirect Taxes and Customs (CBIC)’s unique document identification number has come into force from today. It will ensure transparency and accountability in the working of tax officials. Now taxpayers of GST, customs and excise are able to cross check and verify the genuineness of a tax notice, search memo and other communications. Initially the department will use

this unique document identification number (CBIC-DIN) primarily for the investigation related matters such as notices for search and arrest but it will be expanded to cover all communications of the department by the end of the year. Finance ministry’s latest transparency initiative now covers both direct and indirect tax payers.

"All the communications issued on or after November 8 without a computer generated document identification number will be invalid and deemed to have never been issued," said the CBIC.

With the implementation of Document Identification Number (DIN) by the CBIC from today, both direct and indirect taxpayers are now able to verify the genuineness of the communication received by them.

The Central Board of Direct Taxes (CBDT) had already implemented DIN in all its communication from October 1 this year.

ALSO READ: Sabka Vishwas Scheme: Modi govt pushes legacy dispute resolution scheme as deadline comes close

"The board also directs that any specified communication which does not bear the electronically generated DIN and is not covered by the exceptions mentioned in para 3 shall be treated as invalid and shall be deemed to have never been issued," said the CBIC in the letter addressed to all principal commissioners, principal director generals, chief commissioners, director generals, principal commissioners, principal ADGs and joint secretaries and commissioners.

What is CBDT and CBIC’s Document Identification Numbers (DIN)

1. In order to protect genuine tax payers from harassment at the hands of tax officials, the government has decided to create a proper audit trail of the all the communications issued by the Central Board of Indirect Taxes (CBIC) and the Central Board of Direct Taxes (CBDT).

2. While the CBIC administers indirect taxes like GST, Excise Duty and Customs, the CBDT administers direct taxes like Income Tax, Corporation Tax and an Equalisation Levy applicable on the online advertising services availed by foreign digital firms, among other things.

3. While CBIC-DIN has come into force from today (November 8, 2019), the DIN number used by the CBDT (CBDT-DIN) came into force from October 1 this year.

ALSO READ: Helping hand: Modi govt announces multiple steps to solve home buyers problem, here's how it will help them

4. The 20 digit unique Document Identification Number (DIN or CBIC-DIN) will be computer generated and it will be prominently displayed in the body of the document issued by the officers under the board.

5. While the CBIC-DIN has 20 digits, the DIN number issued by the CBDT has just 10 digits.

6. Only authorised officers are entitled to generate CBDT-DIN and CBIC-DIN.

6. While the use of CBIC-DIN has become compulsory from November 8, 2019, the CBDT DIN came into force on October 1, 2019.