https://www.taxtmi.com/forum/issue?id=118947 An electronically generated DIN is mandatory for specified GST communications; absent a DIN a communication is invalid unless it falls within limited exceptions (technical difficulty or urgent issuance) with recorded reasons. Such exigent communications must expressly state the absence of a DIN and be regularised within a short period by post facto superior approval, electronic DIN generation and filing. SCN reference numbers are distinct from DIN and cannot substitute for it; a challenge on this ground may be raised but practical relief depends on whether reissuance would be time barred. en-us Tue, 23 Jan 2024 11:43:16 +0530 Fri, 24 Jan 2025 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118947 An electronically generated DIN is mandatory for specified GST communications; absent a DIN a communication is invalid unless it falls within limited exceptions (technical difficulty or urgent issuance) with recorded reasons. Such exigent communications must expressly state the absence of a DIN and be regularised within a short period by post facto superior approval, electronic DIN generation and filing. SCN reference numbers are distinct from DIN and cannot substitute for it; a challenge on this ground may be raised but practical relief depends on whether reissuance would be time barred. Discussion-Forum GST Tue, 23 Jan 2024 11:43:16 +0530 https://www.taxtmi.com/forum/issue?id=118947