GSTIN requirement for the purpose of import & export

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ll Pr. Chief Commissioners /Chief Commissioners of Customs and Central Excise All Pr. Commissioners/Commissioners of Customs/Customs (Preventive) Madam/Sir, Subject: GSTIN requirement for the purpose of import & export-reg. Instances have been brought to the notice of the Board that there is some confusion regarding requirement of GSTIN for importers and exporters at the time of import and exp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aid Section 23 refers]. In such cases PAN (which is authorized as IEC by DGFT) of the importer and exporter would suffice. Jurisdictional Commissioners of Customs may ensure that there is no hold up of import and export consignments, wherever GSTIN is legally not required. Importers, Exporters and Customs Brokers may be guided to quote PAN in the bills of entry or shipping bills for such clearanc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X