Board Issues Standardized Format for
·
Search
Authorisations
·
Summons
·
Arrest
Memos
·
Jama Talashi
·
Inspection
Notices
·
Provisional
Release Order
[Circular No. 128/47/2019 -
GST Dated 23rd December, 2019]
Subject:
Generation and quoting of Document Identification Number (DIN) on any
communication issued by the officers of the Central Board of Indirect Taxes and
Customs (CBIC) to tax payers and other concerned persons.
Attention
is invited to Board's Circular No. 122/41/2019- GST dated 05th November, 2019
that was issued to implement the decision for Generation and Quoting of
Document Identification Number (DIN) on specified documents. This was done with
a view to leverage technology for greater accountability and transparency in
communications with the trade/ taxpayers/ other concerned persons.
2.
Vide the aforementioned Circular, the Board had specified that the DIN
monitoring system would be used for incorporating a DIN on search
authorisations, summons, arrest memos, inspection notices etc. to begin with.
Further, a facility was provided to enable the recipient of these
documents/communications to easily verify their genuineness by confirming the
DIN on-line at cbic.gov.in. In
continuation of the same, the Board has now directed that electronic generation
and quoting of Document Identification Number (DIN) shall be done in respect of
all communications (including e-mails) sent to tax pavers
and other concerned persons by any office of the Central Board of Indirect
Taxes and Customs (CBIC) across the country. Instructions contained in this
Para would come into effect from 24.12.2019.
3.
Accordingly, the online digital platform/facility already available on the
DDM's online portal "cbicddm.gov.in"
for electronic generation of DIN has been suitably enhanced to enable
electronic generation of DIN in respect of all forms of communication
(including e-mails) sent to tax payers and other concerned persons. On the one
hand electronic generation of DIN's would create a digital directory for
maintaining a proper audit trail of communications sent to tax payers and other
concerned persons and on the other hand, it would provide the recipient of such
communication a digital facility to ascertain the genuineness of the
communication.
4.
In this context, the Board also felt it necessary to harmonize and standardize
the formats of search authorisations, summons, arrest memos, inspection notices
etc. issued by the GST/Central Excise/Service Tax formations across the
country. Accordingly, the Board had constituted a committee of officers to
examine and suggest modifications in the formats of these documents. The
committee has submitted its recommendations. The standardized documents have
since been uploaded by DDM and are ready to be used. When downloaded and
printed, these standardized documents would bear a prepopulated DIN thereon.
Accordingly, the Board directs that all field formations shall use the
standardized authorisation for search, summons, inspection notice, arrest memo
and provisional release order (the formats are attached). These formats shall
be used by all the formations w.e.f. 01.01.2020.
5.
The Board once again directs that any specified communication which does not
bear the electronically generated DIN and is not covered by the exceptions
mentioned in paragraph 3 of Circular No. 122/41/2019-GST dated 05.11.2019,
shall be treated as invalid and shall be deemed to have never been issued.
6.
The Chief Commissioner(s)/Director General(s) are requested to circulate these
instructions to all the formations under their charge for strict compliance.
Difficulties faced, if any, in implementation of these instructions may be
immediately brought to the notice of the Board.
Encl: As
above
No.
GST/INV/DIN/01/19-20