Is DIN for Officer to Officer communication, mandatory i.e. for search approval by Higher authority to lower authority also or for recording reasons to believe DIN is mandatory

Is DIN for Officer to Officer communication, mandatory i.e. for search approval by Higher authority to lower authority also or for recording reasons to believe DIN is mandatory https://www.taxtmi.com/forum/issue?id=120923 DIN circulars are discussed as applying to communications issued outside the Department, including notices, orders and other communications to taxpayers and other concerned persons, while internal officer-to-officer approvals, file notings and similar departmental processing are treated as outside the DIN requirement. The discussion further states that reasons to believe for search or seizure under GST are internal statutory satisfaction and, where recorded in e-Office, should bear RFN or an e-office issue number rather than DIN. en-us Sun, 17 May 2026 15:45:32 +0530 Wed, 20 May 2026 11:22:11 +0530 TaxTMI RSS Generator Is DIN for Officer to Officer communication, mandatory i.e. for search approval by Higher authority to lower authority also or for recording reasons to believe DIN is mandatory https://www.taxtmi.com/forum/issue?id=120923 DIN circulars are discussed as applying to communications issued outside the Department, including notices, orders and other communications to taxpayers and other concerned persons, while internal officer-to-officer approvals, file notings and similar departmental processing are treated as outside the DIN requirement. The discussion further states that reasons to believe for search or seizure under GST are internal statutory satisfaction and, where recorded in e-Office, should bear RFN or an e-office issue number rather than DIN. Discussion-Forum GST Sun, 17 May 2026 15:45:32 +0530 https://www.taxtmi.com/forum/issue?id=120923