Easy Guide to DIN (Director Identification Number) Under GST with Benefits

What is DIN Code Under GST?

What is DIN (Director Identification Number) Under GST?

The Central Board of Indirect Taxes and Customs (CBIC) has taken the initiative to digitize and secure all the communication sent by it to the registered individuals & taxpayer by starting a system that would generate a Director Identification Number (DIN) as the communication will be sent by tax authorities to the taxpayers.

Director Identification Number Under Income Tax

DIN was first introduced under Income Tax Law. Now with an intent to protect the interests of GST taxpayers and to increase the accountability & transparency under the indirect tax mechanism, CBIC is starting its use under GST.

Initially, the income tax department had started this campaign which knocked off the need for the taxpayer to physically visit the Income Tax Office (IT Office) to answer the income notice.

When DIN Code Will be Used?

According to the orders by CBIC, DIN will be used in GST cases whose inquiries are going on and arrest & search warrants pertaining to them have been issued. According to the board, the documents issued post 8th November 2019 will have DIN. A DIN will confirm the authenticity of the communication.

The authenticity of such communications can be ascertained by the recipient. For this, the recipient will have to quote the CBIC-DIN of the specific communication in the window “VERIFY CBIC-DIN” on the CBIC’S official website —> www.cbic.gov.in.

The window will showcase the information about the communication only if the communication is genuine, otherwise not.

All About Director Identification Number (DIN) Code

DIN code is a digitally generated alphanumeric code by the system in the format of CBIC-YYYY MM ZCDR NNNN, wherein YYYY denotes the year in which DIN is generated, MM denotes the month in which DIN is generated, ZCDR denotes the Zone Commissionerate Division Range Code and NNNN denotes alphanumeric randomly generated code by system.

Benefits of DIN (Director Identification Number) Code

The latest introduction of director identification number code has made some of the best changes in the procedure through which the tax department and taxpayer communicates.

Lets see how the DIN provides advantages to the taxpayers:

  • Transparency Within the Government Department Working
  • Complete Conversation Between Taxpayer and Tax Department
  • Solve Problems of the Taxpayers
  • Protect the Rights of the Taxpayers

After a month of E-Assessment scheme implementation, now DIN accompanied/based communication has become mandatory. After 8th November 2019, an e-communication without digitally generated DIN under GST would be deemed to be invalid and treated as never happened communication.