Summary
CBIC Clarification on DIN for GST Portal Communications
The Central Board of Indirect Taxes and Customs (CBIC), through Circular No. 249/06/2025-GST dated 9 June 2025, clarified that a separate Document Identification Number (DIN) is not required for communications issued through the common GST portal that already bear a verifiable Reference Number (RFN).
The clarification aims to avoid the duplication of two electronically generated, verifiable identification numbers on the same communication.
What Is the Reference Number (RFN)?
Documents and summaries generated through the common GST portal bear a Reference Number (RFN). This number can be verified through the GST portal, which provides details such as the date of RFN generation, document issue date, module, type of communication and issuing office.
Taxpayers can verify an RFN using the official portal:
https://services.gst.gov.in/services/verifyRfn
When Is a Separate DIN Not Required?
CBIC has clarified that where a communication is issued through the common GST portal in compliance with Section 169 of the CGST Act, 2017, and carries a verifiable RFN, quoting a separate DIN is not required.
Such a communication bearing a verifiable RFN is to be treated as a valid communication.
The circular refers to electronic service of communications under Section 169(1)(d) and the requirements concerning electronic uploading of summaries of show cause notices in FORM GST DRC-01 and orders in FORM GST DRC-07.
Earlier Circulars Modified
To this extent, Circular No. 122/41/2019-GST dated 5 November 2019 and Circular No. 128/47/2019-GST dated 23 December 2019 stand modified.
Practical Implications for Taxpayers
When receiving a GST notice, order or other communication through the common GST portal, taxpayers can verify the RFN using the official verification facility.
The clarification relates specifically to communications issued through the common portal in compliance with Section 169 and bearing a verifiable RFN. It should not be interpreted as a blanket exemption from DIN requirements for every communication issued by CBIC officers through other channels.
Official Reference
CBIC Circular No. 249/06/2025-GST dated 9 June 2025.
Official RFN Verification Portal:
https://services.gst.gov.in/services/verifyRfn
Need Assistance with a GST Notice?
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Disclaimer: This article is for general informational purposes only and does not constitute case-specific legal advice.