252/09/2025-GST — Communication to taxpayers through eOffice - requirement of Document Identification Number (DIN)
Circular in 2 Minutes
Date: 23-09-2025
Provides that a verifiable eOffice Issue Number may serve as the DIN for communications dispatched through the specified CBIC eOffice route; other communications remain subject to the applicable DIN/RFN controls.
Topic: administration / DIN
Current-law control
Modifies the DIN position in earlier Circulars 122/41/2019-GST, 128/47/2019-GST and 249/06/2025-GST to the stated extent.
A circular explains administration of GST law; it does not itself amend the Act or Rules. Always read the cited provision, Rule, notification and effective date together.
double-check sources
Checked for Repository module on 26 July 2026.
Practical control
- Retain the official circular PDF or Government record used for the decision.
- Record the relevant tax period and transaction date.
- Check whether any later circular withdraws, modifies or supplements this position.
Finin2min Q&A
Can this circular override the CGST Act or Rules?
No. Apply it within the statutory hierarchy and its stated scope.
What should be checked before relying on it?
Number, date, subject, affected provision, later circulars and the facts/tax period of the transaction.