CBIC: No DIN Required for GST Notices with RFN from Common Portal

The instruction was issued in reference to CBIC’s Circular No. 122/41/2019- GST dated 05th November 2019 and 128/47/2019-GST dated 23.12.2019.

These instructions were issued for the implementation of the decision regarding the generation and quoting of Document Identification Number (DIN), initially on specified documents and subsequently expanded to all communications (including e-mails) sent to taxpayers and other concerned persons by any office of CBIC.

This was done with a view to leveraging technology for greater accountability and transparency in communications with the trade/ taxpayers/ other concerned persons.

Reference No. (RFN) verifiable through GSTN portal

• The documents and summary generated through the common portal of GST always bear a Reference No. (RFN), which is verifiable through the portal (at https://services.gst.gov.in/services/verifyRfn).
• On verification, the portal provides details of the document such as Date of RFN generation, Date of issuing the Document, Module, Type of Communication and Name of the Office issuing the Document.

Section 169(1)(d) of the CGST Act, 2017, provides that any decision, order, summons, notice or other communication shall be served by making it available on the common portal.

Further vide Instruction No. 4/2023-GST dated 23.11.2023, CBIC emphasised on strict compliance of rule 142 of CGST Rules and directed to ensure that summary of Show Cause Notices in Form GST DRC-01 and summary of the
Order-in-Original in Form GST DRC-07 should be served electronically on the common portal / uploaded electronically on the common portal.

Quoting DIN on Documents bearing RFN results in 2 different electronically generated verifiable, unique numbers

In light of the above, quoting DIN on such communications generated through the common portal of GST, which already bear RFN, results in two different electronically generated verifiable unique numbers, namely RFN & DIN on the same communication, which renders quoting of DIN on such communication unnecessary.

No need to quote DIN if communication bears RFN

It is therefore clarified that for communications with a common portal (in compliance with Section 169 of the CGST Act, 2017) having a verifiable Reference Number (RFN), quoting of Document Identification Number (DIN) is not required and such communication bearing RFN is to be treated as a valid communication.