Notification/Circular No.: Circular No. 249/06/2025-GST dated June 09, 2025
Applicable Act/Rule: Central Goods and Services Tax Act, 2017
Applicable Section/Rule: Section 169; Rule 142
CBIC had earlier mandated quoting of a Document Identification Number (DIN) on all communications sent by its officers to taxpayers and other concerned parties, through Circulars 122/41/2019-GST and 128/47/2019-GST. This was to enhance transparency and traceability of official communications.
However, it has now been observed that communications generated through the GST portal such as notices, orders, or summaries already carry a unique, electronically verifiable Reference Number (RFN), which can be authenticated by taxpayers at https://services.gst.gov.in/services/verifyRfn. Since these RFNs already serve the purpose of identification and verification, having an additional DIN on the same communication leads to duplication.
CBIC has clarified that for communications generated via the GST common portal which are already compliant with Section 169 of the CGST Act and bear a verifiable RFN there is no requirement to quote a DIN. These RFN-bearing communications are considered valid and do not need a separate DIN.
Accordingly, the previous requirement under Circulars 122/41/2019-GST and 128/47/2019-GST stands modified only to this extent. This change applies specifically to documents like DRC-01 and DRC-07 summaries and other notices issued via the portal.
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