文件识别码（“DIN”）须在所有来自 CBIC 的通讯中注明

中央间接税和关税委员会（CBIC）会向纳税人发布各类通知、评估令、传票等通讯文件。然而，由于缺乏在线追踪机制，纳税人常面临诸多问题，例如收到倒签日期的通知、纳税人的回复或反馈未被税务官员记录在案、无法核实通知的真实性等。因此，CBIC 现引入“文件识别码”（DIN）概念，要求 CBIC 发给纳税人及其他相关人员的所有通讯文件均须注明该编号。

为秉持透明度和问责制原则，中央间接税和关税委员会（CBIC）通过 2019 年 11 月 5 日发布的第 122/41/2019-GST 号通告，实施了一项新的电子（数字）文件识别码（DIN）生成系统，适用于其办公室向
纳税人及其他相关人员发送的所有通讯文件。

在本文中，我们将以常见问题解答（FAQ）的形式详细探讨文件识别码（DIN）：

1. 什么是文件识别码（DIN）？

文件识别码（DIN）是一个唯一编号，用于 CBIC 办公室向纳税人或其他相关人员发送的所有通讯文件。

2. 为什么要实施文件识别码？

• 实施 DIN 是为了贯彻政府的透明度和问责制目标。
• 通过 DIN，系统将建立一个数字目录，以便对所有通讯进行妥善的审计追踪。
• 这在很大程度上为通讯接收方提供了一种数字化的方式，以核实通讯的真实性。

3. 所有来自 CBIC 的通讯都会带有 DIN 吗？

• 初期，文件识别码将用于搜查授权书、传票、逮捕备忘录、检查通知以及在任何调查过程中使用的信函。
• 随后，该制度将扩展至其他类型的通讯。

4. DIN 的实施日期是什么时候？

• 自 2019 年 11 月 8 日起（含当日），^{所有相关通讯在发给纳税人或任何其他人时，}必须在通讯正文中显著注明由计算机生成的 DIN。

5. 在哪个门户网站可以生成 DIN？

• 生成 DIN 的数字平台托管在数据管理局（DDM）的在线门户网站“cbicddm.gov.in”上。

6. 是否存在无需生成 DIN 即可发布通讯的特殊情况？

是的，尽管 DIN 是强制性要求，但通告规定了两种紧急情况，在这些情况下发布文件可以无需注明 DIN：

情况 1：当相关官员在生成电子 DIN 时遇到技术故障。

情况 2：当涉及调查/询问、核查等事项的通讯需要紧急发布，且相关官员因履行公务不在办公室时。

然而，此类例外情况的适用必须在相关档案中书面记录理由。

7. 发布没有 DIN 的通讯会有什么后果？

• 任何未注明 DIN 且不属于上述紧急情况的通讯，将被视为无效，并被视为从未发布过。

8. What are the necessary steps to be taken after issuance of communication in exigent situations?

• Any communication issued in exigent situation will be regularized in next 15 days in following manner:
  • Concerned officer will be required to obtain post facto approval of immediate superior officer regarding justification of issuance of document without DIN.
  • He will mandatorily generate DIN after post facto approval
  • He will print the electronically generated per-forma bearing the DIN and file the same in concerned file.

9. What is the first step department authority need to take to regularize the system of DIN generation?

• In order to implement the new facility of DIN, all principal chief commissioners/ principal director generals/ chief commissioners/ director generals shall make sure that their authorized officers, who are required to generate DIN, are mapped as user in the system and they are conversant with the process of auto-generation of DIN. Here’s all that you need to know All about Dividend Income and Dividend Distribution Tax

10. What steps does principal chief commissioners/ principal director generals/ chief commissioners/ director generals required to take to add concerned officer as user to system ?

• In order to map concerned officers as users to facilitate them generation of DIN, following steps are required:
  • Details of user   such as name, designation/branch and email id shall be fed into the system;
  • Then dashboard shall provide the option of add/activate/inactivate/delete and edit to work in following ways:
  • Add: Officer’s name and designation can be entered using this option and branch can be added by selecting appropriate designation and branch from drop down list available.
  • Activate: Upon activation of URL by user and after entering user name, password and OTP, the authorization shall be processed by system and it shall be reflected as green radio button.
  • Inactivate: Any user, who may be diverted to some other assignment on temporary basis in case of administrative exigency, may deactivate his account for the time being by dragging green button to the left. It will start appearing as red and a confirmation shall also be sent to the respective user.
  • Edit: This icon will appear once the account of user is inactivate (i.e. when red radio button is appearing) and it provide the facility of modifying/editing the name/branch/email Id of the officer to be authorized.
  • Delete: This icon is use to permanently delete the already added user.

11. What is the process of online generating DIN after user being added?

After adding user, officer shall perform following steps to generate DIN:

• Step:1 Every authorized user shall receive an email on his official email id containing his username and password and an URL online link.
• Step:2 After clicking on the URL link provided, user shall be guided to the DIN utility within CBIC-Sanchar on DDM’s Online portal of “cbicddm.gov.in”
• Step:3 User will be required to enter his mobile number on screen page for the purpose of verification and then click on “Get OTP” button for receiving one time OTP.
• Step-4: Post entering OTP, user shall login to the DIN utility.
• Step-5: Post login, user can see the different catagories on Dashboard such as total number of summons, search authorizations, inspections notices and arrest memos issued by the user. Initially, figure under each category shall display as “Zero”.
• Step-6: User can generate DIN by clicking on “Generate DIN” button on the menu bar and he will be required to enter details of the communications to be issued by choosing its category and selecting appropriate title of communication from the drop down menu “Choose Document”
• Step-7: After entering all applicable information, user shall click on  “View and Save DIN” button  and he can review the data entered on review page. By clicking on “Back Button”, any typographical mistake can be rectified. Further, user can save any partial document in draft mode  and can later on complete information and generate DIN.
• Step-8: Post verification, user can generate DIN which shall not be available for editing.
• Step-9: After DIN is generated, the user shall print the page bearing the DIN and file the same in concerned file.

12. How a recipient of communication can check authenticity of DIN?

• Genuineness of communication can be checked by recipient by verifying DIN on www.cbic.gov.in portal wherein recipient will be required to enter DIN. Upon entering valid DIN, information about the office that issued the communication and date of generation of DIN shall display.

13. What will be the format of DIN?

• DIN shall be a number of 19 digit in format of CBIC-YYYYMMZCDRNNNNN wherein :
• YYYY denotes calendar year in which DIN is generated,
• MM denoted calendar month in which DIN is generated,
• ZCDR denotes the Zone-Commissionerate-Division-Range code of the field formation/Directorate of the authorized user generating the DIN and
• NNNNNN denotes 6 digit alpha-numeric system generated random number.