Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Document Identification Number (DIN) requirement relaxed where verifiable Reference Number (RFN) on common portal suffices. Quoting of Document Identification Number (DIN) is not required on communications issued through the GST common portal that bear a verifiable Reference Number (RFN), since the RFN is electronically verifiable and provides requisite document metadata; earlier Board circulars mandating DIN are modified to that extent and such RFN-bearing portal communications are to be treated as valid electronic communications without DIN.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Document Identification Number (DIN) requirement relaxed where verifiable Reference Number (RFN) on common portal suffices.
Quoting of Document Identification Number (DIN) is not required on communications issued through the GST common portal that bear a verifiable Reference Number (RFN), since the RFN is electronically verifiable and provides requisite document metadata; earlier Board circulars mandating DIN are modified to that extent and such RFN-bearing portal communications are to be treated as valid electronic communications without DIN.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.