Page 27 - GSTL_23rd April 2020_Vol 35_Part 4

DOCUMENT IDENTIFICATION NUMBER
(DIN) — A STEP TOWARDS ACCOUNTA-
BILITY AND TRANSPARENCY
DOCUMENT IDENTIFICATION NUMBER (DIN)
By
CA Krishan Kumar Sharma, ACA, B.Com.

Background
In exercise of power conferred under Section
168(1) of the CGST Act, 2017 and Section 37B of the Cen-
tral Excise Act, 1944, the Central Board of Indirect Taxes
and Customs (C.B.I. & C.) has issued Circular No. 122/41/2019-GST, dated 5th
November, 2019 [2019 (30) G.S.T.L. C17] and Circular No. 128/47/2019-GST,
dated 23rd December, 2019 [2020 (32) G.S.T.L. C3] to implement generation and
quoting of Document Identification Number (DIN) on all communications (in-
cluding e-mails) sent to taxpayers and other concerned persons by any office of
the (C.B.I. & C.) across the country.
Objective
Objectives of the C.B.I. & C. behind implementation of electronic (digital)
generation of DIN inter alia are as under :
(i) transparency and accountability in indirect tax administration
through use of information technology;
(ii) create a digital directory for maintaining a proper audit trail of such
communication;
(iii) provide the recipients of such communication a digital facility to as-
certain their genuineness of communication/documents.
Effective dates and type of communication/documents covered
Generation and quoting of Document Identification Number (DIN) has
been made mandatory in two phases. Effective date and details of type of com-
munication/documents covered are as under :

GST LAW TIMES  23rd April 2020  147