Page 33 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] BLOCKING OF ITC UNDER RULE 86A — A NEW CHALLENGE FOR THE TRADE J61
envisaged in the relevant judicial observation. Meanwhile, the trade and industry
will have to deal with such provision as a new challenge under the GST regime
in the days to come.
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[Continued from page J56]

Where to check genuineness of DIN
Taxpayers and other concerned persons can check the genuineness of
DIN mentioned on the communication/document on https://www.cbicddm.gov.in/
MIS/Home/DINSearch portal by entering DIN number. In those cases where the
DIN entered is valid, information about the office that issued that communica-
tion/document and the date of generation of its DIN would be displayed on the
screen.
Format of DIN
Format of the DIN shall be CBIC-YYYY MM ZCDR NNNNNN where,
(i) YYYY denotes the calendar year in which the DIN is generated.
(ii) MM denotes the calendar month in which the DIN is generated.
(iii) ZCDR denotes the Zone-Commissionerate-Division-Range Code of
the field formation/Directorate of the authorized user generating
the DIN.
(iv) NNNNNN denotes 6 digit alpha-numeric system generated ran-
dom number.
Conclusion
It is a welcome step by the Government towards transparency and ac-
countability in indirect tax administration through widespread use of infor-
mation technology However, in the absence of similar circular by the State GST
authorities, it is unlikely that the State GST authorities shall be bound by the in-
structions of issue generation and quoting DIN in the communica-
tion/document. In order to achieve desired results, GST Council should instruct
State GST authorities to issue similar instructions to field formation or clarify
whether the instructions issued by the C.B.I. & C. are binding on the State GST
authorities also.
Before we end, it is advised to assessee or any other concerned person
that on receipt of any communication/document from the GST authorities, the
very first thing is to check whether the communication/document contain DIN
or fall under exception category where it is specifically mentioned that commu-
nication/document is issued without DIN. If DIN is not mentioned and case
does not fall under exception category, the assessee or any other concerned per-
son is not required to respond to said communication/document as the said
communication/document is invalid and cannot be considered as valid commu-
nication/document.
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GST LAW TIMES  23rd April 2020  153