GSTIN requirement for the purpose of Export - Customs - PUBLIC NOTICE NO. 23/2017

OFFICE OF THE COMMISSIONER OF CUSTOMS (IV) AIR CARGO COMPLEX, SAHAR, ANDHERI MUMBAI-400099 F. No. S/3-Misc-26/17-18 ACC(X) Date: - 12.07.2017 PUBLIC NOTICE NO. 23/2017 Sub: GSTIN requirement for the purpose of Export-reg. Instances have been brought to the notice of the Board that there is some confusion regarding requirement of GSTIN for the importers and the exporters at the time of import and export of the goods. This is resulting in avoidable delay in the clearance; of the goods. Therefore the Board has issued a clarification dated 6th July, 2017 vide F. No. 450/119/2017-cus. IV. 2. The provisions of registration are contained in Chapter VI of the Central Goods and Services Tax Act, 2017. The Provisions related to registration under the said Act are applicable to integrated Goods and Service Tax Act, 2017 (IGST) by virtues of Section 20 of the IGST Act. 3. In this regard, it may be seen that Section 23 of the CGST Act specifically deals with the persons not liable to registration under the said Act. Persons engaged exclusively in the supply of goods (import and export) that is either not liable to tax or is wholly exempt from tax under the CGST or IGST Acts are not required to obtain registration. Further, Government may on the recommendation of the Council specify the class of person who need not obtain GSTIN (Sub-Section (2) of the section 23 refers). In such cases PAN (which is authorized as IEC by DGFT) of the importer and exporter would suffice. 4. Further, it may be noted that before implementation of GST, exporters were required to quote state of origin of the goods to be exported. However, DG (Systems) has clarified that in GST; State Code of the exporter is required to be quoted at Master Level since the benefit of GST refund etc. shall flow to the exporter. This state code should match with the first two digits of the GSTIN of the exporter quoted on the Shipping Bill. In case the origin state of goods is different from state code of exporter, the user still has the option to declare the state of origin at item level. 5. Hence, all Officers are hereby instructed not to hold up the export consignments, wherever CGSTIN is legally not required. 6. Further the Officers are advised to guide the Exporters and Customs Brokers to quote authorized PAN/GSTIN in the Shipping Bills for such clearances and also to follow the instructions of DG (Systems) stated at Para. 4 above. 7. Any difficulties being faced in the implementation of this Public Notice may be brought to the office of the Additional Commissioners of Customs (Export Shed) or to the undersigned. (S. Anantha Krishnan) Commissioner of Customs Export Air Cargo Complex, Sahar, Andheri (E), Mumbai-400 099