Goodbye Double Numbers: CBIC Declares e-Office "Issue Number" = DIN

Circular No. 252/09/2025-GST | Subject: Communication to taxpayers through e-Office-requirement of Document Identification Number (DIN)

CBIC has drawn a clear line through a long-standing irritation in tax communications: duplicate unique numbers on the same letter. With Circular No. 252/09/2025-GST, communications dispatched using the public option in CBIC's e-Office will no longer carry two separate identifiers. The e-Office "Issue number" will itself be treated as the DIN, making such communications fully valid and verifiable-no separate DIN required. This change follows the Department's progressive shift towards secure, digitally verifiable communications and aligns with the earlier relaxation for GST portal communications bearing a Reference Number (RFN).

Below is a practitioner-friendly breakdown of what changed, where DIN still remains mandatory, and how both officers and taxpayers should adapt their internal controls.

1) The journey so far: DIN, RFN and e-Office Issue numbers

• DIN was introduced via Circulars 122/41/2019-GST (05-11-2019) and 128/47/2019-GST (23-12-2019) to ensure accountability and traceability in departmental communications (letters, summons, notices, emails).

• In Circular 249/06/2025-GST (09-06-2025), CBIC clarified that communications issued via the GST Common Portal (a recognized mode under Section 169 of the CGST Act) already carry a verifiable RFN; hence no DIN is needed on such portal-generated communications.

• e-Office communications, meanwhile, always carried an auto-generated "Issue number." Historically, because there was no public verification utility for that Issue number, officers were additionally generating a DIN-leading to two different electronically generated identifiers on the same document.

What's new? CBIC has launched a verification utility at https://verifydocument.cbic.gov.in for e-Office communications dispatched using the public option. Since Issue numbers are now publicly verifiable, the Issue number is deemed the DIN for these communications.

2) The new rule in one line

If a communication is dispatched using the public option in CBIC's e-Office and bears a verifiable e-Office Issue number, that Issue number shall be treated as the DIN. No separate DIN is required on such communications.

3) What the verification utility shows (and why it matters)

Taxpayers and other recipients can authenticate the communication online. On verification, the utility confirms:

• File number

• Date of issue

• Type of communication (e.g., letter, reminder, intimation)

• Name of the issuing office

• Recipient name (masked)

• Recipient address (masked)

• Recipient email (masked)

Why this is important:

• It gives non-repudiable authenticity to the document.

• It reduces disputes on "fabricated" or "unauthorized" letters.

• It aligns with the principles behind DIN-traceability, auditability, and accountability.

4) Metadata discipline: a new compliance duty for officers

The Circular mandates officers to correctly fill metadata while drafting the communication in e-Office, including document type and masked recipient details. The name of the issuing office is pulled from e-Office; other fields are entered manually. Any errors here can cause verification mismatches, weakening the enforceability of the communication.

Actionable tip for departments:

• Create a pre-dispatch checklist for metadata fields.

• Nominate a reviewing authority to validate metadata before approval.

• Preserve internal logs/screenshots of the verification output for the file.

5) When DIN is still mandatory (no change)

The Circular is carefully scoped. DIN remains mandatory where:

1. The communication is not dispatched using the public option in e-Office; or

2. The communication does not bear a verifiable RFN generated on the GST common portal; or

3. The communication is issued outside e-Office/public option (e.g., legacy or manual modes where DIN was always required).

Quick reference matrix

• GST Portal communication with RFN → DIN not required (RFN suffices).

• e-Office (public option) with verifiable Issue number → DIN not required (Issue number = DIN).

• Any other mode (including e-Office not using public option) → DIN mandatory.

6) Practical implications for taxpayers

A. Authenticity check becomes easier

• For any e-Office communication you receive, look for the Issue number.

• Verify at https://verifydocument.cbic.gov.in and download/print the verification page for your records.

B. Faster triage and reduced disputes

• Recognize valid communications quickly; avoid wasting time on spoofed or unverified letters.

• If a letter lacks DIN/Issue number/RFN (as applicable), politely seek clarification or treat with caution. Maintain a written trail of your verification attempts.

C. Litigation hygiene

• In adjudication/appeals, attach the verification printout to your reply/written submissions.

• Where authenticity is questioned, request the Department to produce the verification result or corrected metadata.

D. Internal SOP updates

• Update incoming-mail SOPs to include Issue number/RFN verification steps.

• Train teams (tax, legal, compliance) to recognize valid vs. non-compliant communications.

• For group entities, centralize and log all verifications with timestamps.

7) Sample compliance language (for taxpayer SOP)

"Upon receipt of any CBIC communication, staff shall (i) identify the mode: GST Portal RFN / e-Office Issue number / other; (ii) verify RFN on the portal or Issue number at verifydocument.cbic.gov.in; (iii) download and archive the verification output in the ‘Regulatory Communications' folder with file naming convention: [Issuer-Office][Date][Type]_[Reference]; and (iv) escalate mismatches to the Tax Head within 24 hours."

8) Risk controls and common pitfalls

For Departments

• Pitfall: Incorrect metadata (wrong document type or misstated recipient).
  Control: Mandatory two-person check before dispatch; periodic QA audits.

• Pitfall: Mixing modes (e.g., generating DIN despite e-Office public option already adding Issue number).
  Control: Configure standard templates-either Issue number-only (for e-Office public option) or DIN-bearing (for other modes).

For Taxpayers

• Pitfall: Treating any email with a logo as "official."
  Control: Always verify Issue number/RFN; avoid acting on unverified requests (especially payment links or bank detail changes).

• Pitfall: Not preserving verification evidence.
  Control: Archive PDF/print of the verification result with the letter.

9) Interaction with Section 169 (service of notice)

Section 169 recognizes specified modes of service, including on-portal communications. By earlier clarification, portal-served documents with RFN are valid without DIN. The present Circular extends the same logic to e-Office public-option communications by making their Issue number verifiable and DIN-equivalent. This harmonizes service rules with digital trust controls, reducing technical objections and promoting quicker, cleaner adjudication.

10) What stands modified

To the extent stated above, CBIC has modified the earlier instructions in:

• Circular 122/41/2019-GST (05-11-2019)

• Circular 128/47/2019-GST (23-12-2019)

• Circular 249/06/2025-GST (09-06-2025)

Translation: No double numbering where e-Office public option is used; the Issue number is the DIN. Elsewhere, DIN rules continue as before.

11) Action checklist

For CBIC field formations

1. Use e-Office public option for taxpayer communications wherever feasible.

2. Ensure metadata accuracy; build a sign-off step before dispatch.

3. Drop redundant DIN when Issue number (public option) exists.

4. Retain DIN for all other modes and for communications without RFN.

5. Train staff; update SOPs and templates.

For taxpayers and consultants

1. Verify every e-Office Issue number at verifydocument.cbic.gov.in and save the result.

2. Build a document-intake SOP with verification and archiving steps.

3. Query any communication lacking a valid Issue number/DIN/RFN, as applicable.

4. Use verification evidence in replies/appeals to avoid authenticity disputes.

5. Educate your internal stakeholders (finance, plant, logistics) on the new identifiers and where to validate them.

12) Bottom line

Circular No. 252/09/2025-GST is a sensible, digitization-first fix: it eliminates duplicate identifiers on e-Office communications by elevating the verifiable Issue number to DIN status. Together with the earlier RFN relaxation for GST-portal documents, the regime now offers a clean, unified framework:

• RFN validates portal-served communications;

• Issue number (public option) validates e-Office communications;

• DIN remains the gold-standard identifier for all other modes.

For departments, this means simpler workflows and fewer format disputes. For taxpayers, it means faster authenticity checks and stronger evidence hygiene. Adopt the new verification routine today-and say goodbye to the confusion of double numbers.

Disclaimer: The information given in this article is solely for purpose of understanding the law. It is completely based on the interpretation of the author and cannot be constituted as a legal advise, the author of this article and Lawcrux team is not responsible for any legal issues if arises on the basis of the interpretation given above.