The Central Board of Indirect Taxes and Customs (CBIC) Monday clarified that quoting a document identifica tion number (DIN) is not requi-red for communications gene rated through the common por tal of GST, including show cau se tax notices, if they already bear a reference number (RFN).
The CBIC had amended its ear lier circular that made it man datory to quote a DIN on all communications sent to taxpa yers and other concerned per sons. The move was initiated af ter several taxpayers did not re spond to GST notices as they did not bear a DIN.
The decision to exempt commu-nication bearing RFN from DIN requirement is based on the fact that RFN is already verifiable through the GST portal, provi ding 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. Our Bureau
Tax Concept is a dedicated team of financial writers, legal analysts, and tax professionals committed to breaking down complex Indian corporate updates. From real-time GST amendments and crucial Income Tax judgements to EPFO schemes and corporate law updates, TaxConcept serves as a reliable, authoritative guide for chartered accountants, businesses, and everyday taxpayers seeking absolute compliance clarity.