DIN System of CBIC comes into force

DIN System of CBIC comes into force
Question: When did the Documentation Identification Number (DIN) system of Central Board of Indirect Taxes (CBIC) come into force?
(a) 7th November, 2019
(b) 5th November, 2019
(c) 8th November, 2019
(d) 1st November, 2019
Answer: (c)
Related facts:
  • The Documentation Identification Number (DIN) system of Central Board of Indirect Taxes (CBIC) came into existence from 8th November 2019.
  • This path breaking DIN system in indirect tax administration has been created as per the direction of Union Minister for Finance and Corporate Affairs Nirmala Sitharaman and from now onwards any CBIC communication will have to have a Documentation Identification Number.

Documentation Identification Number (DIN) system:

  • Government has already executed the DIN system in the direct tax administration. This step is to further the Government’s objectives of bringing transparency and accountability in the indirect tax administration also through widespread use of information technology.
  • The DIN would be used for search authorization, summons, arrest memo, inspection notices and letters issued in the course of any enquiry.
  • From now onwards, any communication from GST or Custom or Central Excise department without a computer generated DIN, would be treated as invalid and shall be non est in law or (deemed to be as if it has never been issued).
  • The DIN system would ensure greater accountability and transparency in the indirect tax administration as well.
  • It would also provide the taxpayer a digital facility to verify any communications. Further, the DIN system would be extended to other communications by the end of next month.
  • This measure would create a digital directory for maintaining a proper audit trail of such communications.
  • CBIC has specified that any communication issued manually under exceptional circumstances would have to be regularized on the system within 15 working days of its issuance.



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