Read the following statements carefully:1.The Documentation Identification Number (DIN) system of Central Board of Indirect Taxes (CBIC) came into existence from 8th November 2019.2.This path breaking system in indirect tax administration has been created as per the direction of Finance Minister Rajnath Singh.3.Now, any CBIC communication will have to have a Documentation Identification Number.Which of the above statements is/are correct?

• A. Only 1
• B. Only 1 and 2
• C. Only 1 and 3
• D. Only 2
• E. All are correct