Circular No. 252/09/2025 – GST | Dated 23rd September 2025
The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 252/09/2025-GST to streamline the process of validating communications issued through CBIC’s eOffice platform. This update reduces duplication and simplifies verification for taxpayers, businesses, and stakeholders.
🔑 Key Background
- Earlier, CBIC mandated quoting of Document Identification Number (DIN) on all communications (Circulars 122/41/2019 & 128/47/2019).
- Later, Circular No. 249/06/2025 clarified that where communications on the GST common portal carried a verifiable Reference Number (RFN), a separate DIN was not required.
- Until now, communications issued through CBIC’s eOffice system also required a DIN because there was no mechanism to verify the automatically generated “Issue Number.”
🆕 What Has Changed?
With the release of this circular, CBIC has announced:
- Online Verification Utility Launched
- A new tool at https://verifydocument.cbic.gov.in allows taxpayers to verify Issue Numbers generated in eOffice.
- Verification provides details like:
- File number
- Date of issue
- Type of communication
- Issuing office name
- Recipient details (masked for privacy)
- Issue Number = DIN (for eOffice communications)
- For communications dispatched using public option in eOffice, the automatically generated Issue Numberwill now be deemed as the Document Identification Number (DIN).
- A separate DIN need not be generated in such cases.
- DIN Still Mandatory in Other Cases
- DIN must continue to be quoted where:
- Communication is not dispatched via eOffice’s public option.
- Communication does not carry an RFN from GST common portal.
- DIN must continue to be quoted where:
📝 Compliance Instructions for CBIC Officers
- While drafting documents in eOffice, officers must correctly fill metadata (document type, recipient name, address, and email).
- The issuing office name will auto-populate from the system.
- Accuracy in metadata is essential, as these details will be used for online verification.
📌 Modifications to Previous Circulars
This circular modifies earlier directions to the extent noted:
- Circular No. 122/41/2019-GST (05 Nov 2019)
- Circular No. 128/47/2019-GST (23 Dec 2019)
- Circular No. 249/06/2025-GST (09 June 2025)
Now, eOffice Issue Numbers are considered valid DINs, removing redundancy.
📊 Practical Example for Businesses
Example 1: Communication via GST Portal
- A taxpayer receives an order via GST common portal with RFN.
- ✅ RFN is sufficient. No DIN is required.
Example 2: Communication via eOffice (Public Option)
- A taxpayer gets a notice from CBIC eOffice with Issue Number.
- ✅ The taxpayer can verify this at CBIC’s new utility. DIN is not separately needed.
Example 3: Email/Letter Not via Portal or eOffice
- A taxpayer receives an email/letter without RFN or eOffice Issue Number.
- ❌ A valid DIN must be quoted on such communication.
📢 Impact on Taxpayers & Businesses
- Simplified verification of CBIC communications.
- Reduced duplication of DIN and Issue Numbers.
- Stronger safeguards against fraudulent or unauthenticated notices.
✅ Conclusion
Circular No. 252/09/2025 is a step towards ease of doing business by eliminating duplicate identification requirements and offering a simple online utility for verification. From now onwards, taxpayers can rely on the eOffice Issue Numberitself as a valid DIN for authenticity of communications.
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