Written by Talent KAS

Related Topic in KAS Prelims Syllabus:

Economy [Paper-II]: Indian Tax System

Information and Communications Technology (ICT) [Paper-II]: ICT and Governance – various Government schemes promoting use of ICT


  • Documentation Identification Number (DIN) system of Central Board of Indirect Taxes and Customs (CBIC) came into existence on 8th November 2019.
  • Government has already executed the DIN system in the direct tax administration.

DIN system in Indirect Tax administration

  • It has been created as per the direction of Union Minister for Finance and Corporate Affairs.
  • To begin with, in the indirect tax administration, the DIN would be used for search authorisation, summons, arrest memo, inspection notices and letters issued in the course of any enquiry.
  • As per the new system, any communication from GST or Custom or Central Excise department without a computer generated DIN, would be treated as invalid and shall be deemed to be as if it has never been issued.
  • DIN system would be extended to other communications by the end of December, 2019.
  • No communication would be issued without DIN except only if it is in the specified exceptional circumstances
  • CBIC has specified that any communication issued manually under exceptional circumstances would have to be regularised on the system within 15 working days of its issuance.


  • DIN system would ensure greater accountability and transparency in the indirect tax administration.
  • It would also provide the taxpayer a digital facility to verify any communications.
  • This measure would create a digital directory for maintaining a proper audit trail of such communications.

[Source: Livemint]


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Talent KAS