Valid GSTIN
Declaration in Customs Documents Mandatory from 1 July
(Not Fair to those not
Required to Register for GST, PAN and IEC should be Sufficient for Import and
Export in these Cases)
Declaration
of valid GSTIN in Customs documents (BE/SB) would be mandatory w.e.f. 0000 hrs of 01-07-2017,
the likely implementation date of GST, to avail IGST credit on Imports or GST
refund on exports. The declared GSTIN would be validated for correct IEC/ PAN
linkage. Accordingly, during GSTIN registration, please ensure declaration of
correct IEC and the same PAN [earlier registered with DGFT for getting IEC]. In
case of any difference in PAN declared for GSTIN vis-Ã-vis the PAN declared for IEC registration, amendment of PAN
in IEC may be undertaken immediately. All concerned may make use of the special
drive by GSTN from 01-06-2017 to 15-06-2017 for updation
of IEC in GSTIN.