Various communication such as notices, assessment orders, summons etc. are issued by Central Board of Indirect Taxes (“CBIC”) to taxpayers. However, as there is no online tracking of trail of such communications, taxpayer faces various issues such as issuance of notices on back date, reply or response by taxpayers are not considered by department officers in their records, unable to check genuineness of notice etc. Therefore, CBIC is introducing concept of mentioning Unique Document Identification Number (“DIN”) on every communications from CBIC to taxpayers andother concerned persons. To keep objective of transparency and accountability, vide circular No. 122/41/2019-GST dated 5