The Central Board of Indirect Taxes and Customs (CBIC) has clarified that if a GST communication—such as a notice, order, or summary—is issued through the common portal and carries a Reference Number (RFN), then quoting a Document Identification Number (DIN) is not mandatory. This clarification simplifies compliance and eliminates redundancy in GST documentation, especially for taxpayers and professionals tracking authenticity of notices and orders

Background

In 2019, the CBIC introduced the concept of Document Identification Numbers (DINs) through Circular Nos. 122/41/2019 and 128/47/2019. DINs were intended to improve transparency and ensure all CBIC communications were digitally traceable and verifiable. However, as the GST ecosystem matured, many communications—including notices and orders—began to be issued directly through the GST common portal. These documents already include a Reference Number (RFN), which is electronically verifiable via the official GST website.

What Changed?

In this latest circular (No. 249/06/2025), CBIC acknowledges that:

• Documents issued via the GST common portal automatically contain a verifiable RFN.
• Requiring a DIN on such documents would introduce two separate traceable identifiers for the same communication—creating unnecessary duplication.
• Therefore, DIN is not required when the communication has already been issued with an RFN through the GST portal.

This circular modifies the earlier 2019 instructions to the extent necessary.

Legal Basis

• Section 169(1)(d) of the CGST Act, 2017 provides that communication can be served by making it available on the common portal.
• The portal allows verification of RFNs at: https://services.gst.gov.in/services/verifyRfn
• As per CBIC’s Instruction No. 4/2023-GST, all summaries of SCNs (Form DRC-01) and Orders (Form DRC-07) must be served via the common portal.

Practical Implication for Taxpayers & Practitioners

Simplified verification: One identifier (RFN) is enough to validate GST notices or orders.

Reduced confusion: No need to check for both DIN and RFN on the same document.

Clarity in compliance: Notices with RFN issued via the GST portal are legally valid, even without a DIN.

Conclusion

This move aligns with CBIC’s broader goal of digitization, reducing administrative burdens and streamlining communication with taxpayers. Going forward, businesses and professionals can treat RFN-based documents from the GST portal as fully authentic, even if DIN is not quoted.