CBIC Updates: DIN Not Required for GST Communications with RFN

GST Notices Without DIN Are Now Valid, Says CBIC — If Issued via Portal and Carry RFN

In a move aimed at cutting down on unnecessary duplication and reducing confusion for taxpayers, the Central Board of Indirect Taxes and Customs (CBIC) has issued a fresh clarification: GST-related communications issued through the common portal don’t need a Document Identification Number (DIN)—as long as they carry a valid Reference Number (RFN).

The update comes via CBIC Circular No. 249/06/2025, released in July 2025, and seeks to put to rest queries around the applicability of DIN on system-generated documents like show cause notices (SCNs), adjudication orders, and DRC-01s that are issued through the GST portal.

Why This Change Was Needed

Under earlier guidelines, DIN was made mandatory on all official communications from tax officers. The intent was to promote transparency and make it easy for taxpayers to verify whether a notice or summons was genuine.

But over time, a grey area emerged. GST portal-generated documents—like DRC-01 (notice for demand) or DRC-07 (order for demand)—already carry a system-generated Reference Number (RFN). This RFN, which is automatically assigned by the portal, allows the document to be verified online.

However, because such documents did not include a DIN, taxpayers often questioned their validity. The lack of clarity led to avoidable delays and even compliance errors.

CBIC’s July circular addresses this confusion directly. It clarifies that DIN is not mandatory for documents generated on the GST portal, provided they carry a verifiable RFN.

What is RFN and How Does It Work?

The Reference Number (RFN) on GST portal documents is a unique, system-generated identifier. It includes key metadata such as:

• Date and time of generation
• Module (e.g., Adjudication, Assessment)
• Document type (e.g., SCN, order)
• Issuing authority

Because this number is system-generated and directly tied to the GST portal’s backend, it cannot be manipulated. It acts as a digital trail, providing both tax authorities and taxpayers a way to trace and verify the document’s origin.

How to Check RFN on the GST Portal

You can verify the authenticity of any RFN-bearing GST communication through a dedicated feature on the portal:

Steps to verify RFN:

1. Go to www.gst.gov.in
2. Click: Services > User Services > Verify RFN
3. Enter the RFN from your notice or order
4. View limited document metadata (pre-login)
5. Log in to see full details and download the document

This system not only improves transparency but also helps safeguard against fake or spoofed notices.

What If the Notice Came via Email or Offline Mode?

Here’s where the distinction becomes important.

If the document was not issued via the GST portal—for example, if you received it over email, by post, or from a Central officer in an offline setting—then DIN is still required. In such cases, you can verify the DIN through CBIC’s DIN verification tool.

CBIC has also issued a warning: some fraudulent entities have been circulating forged notices with either fake DINs or RFNs. Taxpayers are urged to:

• Always verify DINs or RFNs before acting on any communication
• Report suspicious notices to the DGGI (Directorate General of GST Intelligence)

Summary Table: When DIN is Required

Communication Type	DIN Required?	RFN Required?	Where to Verify
GST portal generated	No	Yes	GST Portal: RFN Verification Tool
Offline by State GST	No	Yes	GST Portal: RFN Verification (New Feature)
Central or Other Offline Mode	Yes	No	CBIC DIN Verification Tool

Final Takeaway

This update from CBIC is a practical and much-needed clarification. By recognising RFN as a valid alternative to DIN—but only for documents issued through the GST portal—the Board has struck a sensible balance between security and convenience.

For taxpayers, the message is clear: don’t panic if your portal-issued GST notice lacks a DIN. Just check that it has a valid RFN and verify it on the GST portal.