Whether mandatory Document Identification Number (DIN) related provision is also applicable for notice issued by State GST Jurisdiction Officers?

Reply—Circular No.122/41/2019-GST dated 05th November, 2019 was issued to implement the decision for Generation and Quoting of Document identification Number (DIN) on specified documents. This was done with a view to leverage technology for greater accountability and transparency in communications with the trade/ taxpayers/ other concerned persons.

Board has directed that electronic generation and quoting of Document identification Number (DIN) shall be done in respect of all communications (including e-mails) sent to tax payers and other concerned persons by any office of the Central Board of Indirect Taxes and Customs (CBIC) across the country. 

State governments has not issued any notification and circular in this regard, therefore it is applicable only for central government officials.