GSTIN requirement for the purpose of Import - Customs - PUBLIC NOTICE NO. 25/2017

OFFICE OF THE PR. COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI ZONE - III, PRO CELL, AIR CARGO COMPLEX, SAHAR, ANDHERI (EAST), MUMBAI - 400 099 F. No. S/3-MlSC-PRO-18/2017-18/ACC(I) Date:- 21.07.2017 PUBLIC NOTICE NO. 25/2017 SUB: GSTIN requirement for the purpose of Import - 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 6 th July, 2017 vide F. No 450/119/2017- Cus-lV. 2 The provisions of registration are contained in Chapter VI of the Central Goods and Services Tax Act, 2017. The provision related to registration under the said Act are applicable to integrated Goods and Services Tax Act, 2017 (IGST) by virtue 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 person 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, importers were required to quote state of origin of the goods to be imported. However, DG(Systems) has clarified that in GST, State Code of the importer is required to be quoted at Master Level since the benefit of GST refund etc. shall flow to the importer. This state code should match with the first two digits of the GSTIN of the importer quoted on the Bill of Entry. In case the origin state of goods is different from state code of importer, the users still have the option to declare the state of origin at item level. 5. Hence all officers are hereby instructed not to hold up the import consignments wherever CGSTIN is legally not required 6. Further, the officers are advised to guide the importers and Customs Brokers to quote authorized PAN/GSTIN in the Bill of Entry of such clearance and also to follow the instructions of DG(System) stated at Para- 4 above. 7. Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of the Joint Commissioner of Customs (Import) or the undersigned (S. Anantha Krishnan) Commissioner of Customs Export Air Cargo Complex, Mumbai