The Central Board of Indirect Taxes and Customs (CBIC) has clarified that GST communications such as show-cause notices issued via the GST portal do not require a Document Identification Number (DIN) if they already contain a Reference Number (RFN). This update amends CBIC’s earlier circular mandating DIN for all GST-related orders and notices.
The Central Board of Indirect Taxes and Customs (CBIC) has issued a clarification stating that Document Identification Numbers (DIN) are not required for Goods and Services Tax (GST) notices and communications issued through the GST common portal if those documents already carry a valid Reference Number (RFN).
The CBIC, which is the apex body under the Department of Revenue responsible for administering indirect taxes in India, amended its earlier directive that mandated quoting of DIN in all GST-related communications, including show-cause notices and assessment orders.
In its latest notification issued on June 10, 2025, the board stated:
Where a communication is generated electronically through the common portal and carries a computer-generated unique reference number, such as a reference number (RFN), quoting of DIN is not required.”
This move aims to simplify compliance procedures by distinguishing between electronically generated notices through the GST portal and manually issued documents where DIN remains mandatory for traceability and authenticity.
Previously, under its circular dated November 5, 2019, CBIC had mandated DIN for all notices and orders to enhance transparency and curb malpractice. However, with increasing automation and digitization of the GST regime, the CBIC has made exceptions for notices already verifiable through electronic reference numbers.
Legal and tax professionals welcomed the update, saying it helps reduce redundancy without affecting the authenticity of digital GST communications.
The clarification comes amid ongoing efforts by the Indian government to streamline tax compliance processes and promote paperless governance under the Digital India initiative.
For more information on GST compliance and policy updates, visit the CBIC website or access your taxpayer dashboard through the GST portal.
Also Read: Missed GST Returns? You’ll Be Blocked After 3 Years from July 2025
