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The Documentation Identification Number (DIN) system of Central Board of Indirect Taxes (CBIC) is slated to come into force from tomorrow.According to an official statement by the Department of Revenue, this path-breaking system will bring transparency and accountability in the indirect tax administration through the widespread use of information technology.Revenue Secretary Ajay Bhushan Pandey, said, "In the indirect tax administration, the DIN would be used for search authorization, summons, arrest memo, inspection notices and letters issued in the course of any enquiry."He said that any communication from GST, Custom or Central Excise Department without a computer-generated DIN, would be treated as invalid."The DIN system would provide the taxpayer with a digital facility to verify any communications. It would be extended to other communications by the end of next month. No communication would be issued without DIN except only if it is in the specified exceptional circumstances", said Pandey.It would be necessarily required to specify the reason for issuing such communication without DIN and written approval of the competent authority shall be obtained within 15 days.Any communication issued manually under exceptional circumstances would have to be regularized on the system within 15 working days of its issuance.CBIC Chairman Pranab K Das also said that the measure would create a digital directory for maintaining a proper audit trail of such communications."Now all such specified communications with DIN would be verifiable on the online portal cbicddm.gov.in and any communication which is not in conformity with the prescribed guidelines as per the DIN related Circulars dated 05.11.2019 shall be treated as invalid," said Das.( With inputs from ANI )

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