CBIC Updates Taxpayer Communication Rules Here’s What You Need to Know

Introduction

If you're a GST-registered taxpayer or someone who deals with compliance, the latest circular from CBIC might just make your life a little easier. Through Circular No. 249/06/2025-GST, the Central Board of Indirect Taxes and Customs has introduced a key update that changes how official communications are verified and yes, it’s good news.

What was the old system?

Back in 2019, CBIC introduced the Document Identification Number (DIN) system to ensure transparency and traceability in official communications like notices, summons, and orders. Every document had to carry a DIN to be considered valid.

However, with the rise of digital platforms like the GST common portal and e-Office, another identifier the Reference Number (RFN) started appearing. This led to duplication and confusion, as both DIN and RFN were being used for the same purpose.

So, what’s new?

CBIC has now clarified the following through Circular No. 249/06/2025-GST:

• DIN is no longer required for communications issued via the GST portal that already contain a valid RFN.
• Documents with RFN are considered authentic and legally valid without a DIN.
• For eOffice communications, a unique Issue Number is generated and can be verified through CBIC’s document verification utility.

What does this mean for taxpayers?

This update simplifies the verification process and reduces administrative overhead. Here’s what taxpayers should keep in mind:

• Always check for the RFN on documents received via the GST portal.
• Verify Issue Numbers for eOffice communications using CBIC’s verification tool.
• DIN will still be used for documents not issued through the GST portal or eOffice.

Impact on previous circulars

CBIC has revised two earlier circulars to align with this new approach:

• Circular No. 122/41/2019-GST
• Circular No. 128/47/2019-GST

Additional Clarification from CBIC on DIN Requirement

While Circular No. 249/06/2025-GST relaxed the need for DIN in GST portal communications, CBIC has simultaneously reinforced the importance of DIN in other contexts especially for eOffice-based correspondence.

Two new circulars issued on 23rd September 2025 clarify this:

• Circular No. 23/2025 - Customs: Mandates DIN for all eOffice communications. Any communication without DIN is invalid. DIN must be generated via CBIC DMS, and using the “public” option in eOffice auto-generates it.
• Circular No. 252/09/2025 - GST: Requires DIN to be quoted in both the subject line and body of eOffice communications. DINs are verifiable on CBIC’s portal, and recipient details are auto-captured from eOffice data.

Conclusion

This layered approach by CBIC ensures that while digital efficiency is prioritized, procedural integrity is never compromised. Whether you're a business owner, tax consultant, or someone managing ₹-based filings, these updates bring clarity and structure to taxpayer communications.

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