Any communication on indirect taxes such as search authorisation, summons, arrest memo, inspection notices and letters issued in the course of any inquiry would be treated as invalid if it is without a documentation identification number (DIN).
The DIN system of Central Board of Indirect Taxes (CBIC) came into existence on Friday, November 8, 2019. This system has been created under direction from finance minister Nirmala Sitharaman. The finance ministry has already introduced the DIN system in direct taxes administration. The new system is expected to bring in transparency and accountability through the use of technology.
GST, Custom or Central Excise departments will use DIN in search authorisations, summons, arrest memos and inspection notices. “The DIN system would provide the taxpayer a digital facility to verify any communication,” revenue secretary Ajay Bhushan Pandey said, adding that the system would be extended to other communications by November-end.
CBIC Chairman Pranab K Das said the new system would create a digital audit trail of such communications. All specified communications with DIN would be verifiable on web portal cbicddm.gov.in, he added.
Any communication issued manually under exceptional circumstances would have to be regularised on the system within 15 working days of its issuance.