The Documentation Identification Number (DIN) system of Central Board of Indirect Taxes (CBIC) will come into existence from today.
This path breaking system in indirect tax administration has been created as per the direction of Finance Minister Nirmala Sitharaman. Now, any CBIC communication will have to have a Documentation Identification Number.
The step is aimed at bringing transparency and accountability in the indirect tax administration through widespread use of information technology. The Government has already executed the DIN system
in the direct tax administration.
Revenue Secretary Dr Ajay Bhushan Pandey said, to begin with, the DIN would be used for search authorisation, summons, arrest memo, inspection notices and letters issued in the course of any enquiry. Any communication from GST or Custom or Central Excise department without a computer-generated DIN, would be treated as invalid and shall be non-est in law or deemed to be as if it has never been issued. It will provide the taxpayer a digital facility to verify any communications.