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    <title>DOCUMENT IDENTIFICATION NUMBER UNDER GST LAWS</title>
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    <description>The document summarises the mandatory Digital Identification Number (DIN) regime: a unique 20 character code required on specified departmental communications, its structural composition, limited exceptions for technical or urgent out of office situations, and a 15 working day post facto regularisation procedure involving supervisory approval and retroactive DIN generation and filing. It notes an online verification facility for DIN authenticity and recounts the Supreme Court&#039;s directive that the Union and GST Council issue advisories urging States to implement the DIN system to enhance transparency and accountability, with Andhra Pradesh issuing a conforming circular.</description>
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