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Electronic DIN mandatory for all communications to taxpayers

  • Mar 19, 2020 | Viren Shah

The Central Board of Indirect Taxes and Customs (‘CBIC’) had earlier issued a Circular (No. 122/41/ 2019 - GST dated November 5, 2019) stating that w.e.f. November 8, 2019, no search authorizations, summons, arrest memos, inspection notices, etc. shall be issued without computer-generated Document Identification Number (‘DIN’) being duly quoted prominently in the body of such communication. 

In this regard, the CBIC has issued further clarifications (vide Circular No. 128/47/2019 - GST dated December 23, 2019) as under:

  • DIN to be quoted on all communications: Electronic generation and quoting of DIN is mandatory in respect of all communications, including e-mail, sent to taxpayers, and other concerned persons by any office of CBIC across the country. The facility to generate DIN electronically was enhanced suitably to enable automation for all forms of communication, including e-mail, sent to taxpayers, and other concerned persons. 
  • Use of standardized formats: The CBIC has directed all the officers to use the standardized forms for issuing authorizations for search, summons, inspection notices, arrest memo, and provisional release order w.e.f. January 1, 2020.
  • Invalid document: The CBIC has reiterated that any specified communication which does not bear the electronically generated DIN and not covered under the exceptions mentioned in para 3 of the Circular dated November 5, 2019, shall be treated as invalid and shall be deemed to have never been issued. 

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Avalara helps businesses of all sizes get GST return filing, e-way bill generation and e-invoicing right with cloud-based GST compliance solutions in India. Goods and Services Tax (GST) rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Viren Shah
Avalara Author Viren Shah
Viren Shah, a member of the Institute of Chartered Accountants of India and a Bachelor of Commerce from Mumbai University, has experience of more than a decade in Corporate and International Taxation. He specializes in Domestic and International Taxation, with specific emphasis on cross border transactions and exchange control laws with respect to inbound and outbound investments. He has vast experience in advising companies across various industries.