The CBIC has issued Circular No 249/06/2025-GST dated 09.06.2025, to provide clarification regarding Document Identification Number (DIN) and its applicability in GST communications.
This Circular provides that Communications generated through the GST common portal like DRC-01 and DRC-07, already bear a Reference Number (RFN). The RFN is a unique, electronically generated, and verifiable number on the GST portal. Since RFN ensures authenticity and traceability, quoting an additional Document Identification Number (DIN) on such documents is not necessary.
It is herein clarified that DIN is not required for communications issued via the GST common portal that already carry a verifiable RFN. Such RFN-bearing communications are considered valid and legally served under Section 169 of the CGST Act.
To the limited extent, the earlier circulars issued in these aspect vide Circular No. 122/41/2019-GST and Circular No. 128/47/2019-GST are modified. DIN is now optional (not mandatory) only for RFN-based communications generated via the GST portal.
Earlier vide Circular No. 122/41/2019-GST and Circular No. 128/47/2019-GST, the CBIC mandated quoting of DIN on all official communications (including emails) to ensure accountability and transparency in dealings with taxpayers. However, communications generated through the GST common portal (like Form GST DRC-01 for SCNs or Form GST DRC-07 for adjudication orders) automatically generate a verifiable Reference Number (RFN). Verification reveals details like date of issue, type of communication, Name of issuing office, Module involved (Assessment, Adjudication, etc.).
The Complete Circular can be accessed at https://taxo.online/wp-content/uploads/2025/06/Circular-No-249-2025.pdf