CBIC Clarifies DIN Not Required for GST Portal Communications with RFN

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Dated: 10.06.2025

CBIC Clarifies DIN Not Required for GST Portal Communications with RFN

The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 249/06/2025-GST, clarifying that DIN (Document Identification Number) is not required on GST communications that are generated via the common portal and already contain a Reference Number (RFN).

This step marks a logical update to the earlier DIN system, ensuring no duplication in verifiable communication identifiers for taxpayers.

Background

CBIC had earlier introduced the mandatory use of DIN for specified documents via:

Circular No. 122/41/2019-GST dated 5th November 2019
Circular No. 128/47/2019-GST dated 23rd December 2019

The purpose was to bring transparency, traceability, and accountability in tax administration by ensuring all communications could be verified through an electronically generated number.

What Has Now Changed?

According to the new Circular:

Communications issued through the GST common portal (like SCNs, orders, notices, etc.) already include a Reference Number (RFN).
RFNs are electronically generated, unique, and verifiable on the official GST portal:
https://services.gst.gov.in/services/verifyRfn
Requiring DIN in addition to RFN on such documents was creating redundancy.

Therefore, CBIC has clarified that DIN is not required in such cases and RFN alone will be treated as valid.

Legal Basis

The move aligns with:

Section 169(1)(d) of the CGST Act, 2017: Legal validity of communication served through the GST portal
Rule 142 of the CGST Rules: Governing issuance and electronic service of summary of SCNs and orders
Instruction No. 4/2023-GST dated 23.11.2023: Emphasising electronic uploading of Forms DRC-01 and DRC-07

Practical Impact

Reduces confusion over the need for dual verification identifiers (RFN & DIN)
Streamlines compliance and communication validation for both taxpayers and tax officers
Ensures that GST communications remain digitally verifiable with a single identifier (RFN)

Conclusion

CBIC’s latest circular eliminates duplication in GST document tracking by confirming that RFNs generated via the GST portal are sufficient, and DINs are no longer necessary in such cases. This change aligns with the broader goal of simplifying digital tax administration and improving efficiency for both taxpayers and enforcement bodies.

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Source: CBIC, Ministry of Finance, Govt. of India

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