Director Identification Number (DIN) has was introduced in India with the Companies Amendment Act, 2006. DIN Number is an 8 digit unique number that is required for any existing or proposed Director of a Company. Recently the Central Board of Indirect Taxes and Customs ( CBIC ) has enhanced the reach and use of Director Identification Number 
Know everything about newly implemented DIN (Director Identification Number) code under GST along with benefits. The DIN code has been operational since 8th Nov 2019.
According to a recent circular released by CBIC, Generation and quoting of DIN is now mandatory in All Communications issued by officers of the CBIC including E-Mails sent to any Taxpayer and Other Concerned Person. The CBIC also indicated that electronic generation and quoting of DIN will be done for all the communications by an officer of the CBIC across the country.
Not just the reach of DIN expanded but also the online digital platform or facility for the electronic generation of DIN has been suitably enhanced to support the changes. The Online digital platform or facility for the electronic generation of DIN is already available on the portal “cbicddm.gov.in”. The facility has been modified to support the electronic generation of Director Identification Number (DIN) 
The GST Council, along with the government, has accepted a new set of GST return forms with the aim to remove the ongoing issues and simplify the overall return in respect of all forms of communication even for E-Mails.
This step of the electronic generation of DIN’s will also help to create and manage a digital directory for maintaining a proper audit report/ log of communications. It will also provide a digital facility to verification of the genuineness of the communication. As per the notification, this facility shall come into action from today.
CBIC also felt that the formats of some important documents such as authorizations, summons, inspection notices, arrest memos, etc. which are issued by the GST or Central Excise or Service Tax formations across the country need to be harmonized and standardized. In the same, the board constituted a committee of officers to examine everything and give suggestions for modifications in the formats of these documents, and recommendations have been already submitted by the committee.
Some harmonized and standardized documents have been also uploaded by DDM and are completely ready to be used. These documents can be downloaded and printed easily. These documents would feature a pre-populated DIN thereon.
Furthermore, the board directed all the field formations shall use the harmonized and standardized formats of documents such as authorization for search, summons, arrest memo, inspection notices, and provisional release order. These formats will be be used by all the formations w.e.f. January 1st, 2020.
The Central Board of Indirect Taxes 
These types of taxes paid on Consumption by the consumer but they do not pay directly to the government (unlike income tax). For example, GST, Sales Tax, VAT, Custom Duty and Octroi Tax and Customs ( CBIC ) also mentioned that any specified communication which does not have the electronically generated Director Identification Number and also is not covered by the exceptions clearly included in paragraph 3 of Circular No. 122/41/2019-GST dated 05.11.2019, will be considered invalid and never been issued.
