Being part of drawing clarity in the GST communications between assessees and officials the Government has quoted compulsory Documentation Identification Number ( DIN ) before replying to a notice.
The Central Board of Indirect Taxes (CBIC) presented the Documentation Identification Number (DIN) system which came into force from the date 8th November 2019. This path-breaking DIN system in indirect tax administration has been made under the direction of the Union Minister for Finance and Corporate Affairs Smt.
A Chartered Accountant, CA Pradeep Goyal before the Supreme court seeks precise directions for the generation of a Document Identification Number (DIN) for all communications given by state tax officers. The same has contended that according to the data available in the public domain only 2 states i.e Karnataka and Kerala have a proper system of DIN in place.
According to the newly revised system, the assessee must assure DIN prior to answering any notice, cited DIN was made compulsory by the government.