GSTIN requirement for the purpose of import & export - Customs - PUBLIC NOTICE NO. 21/2017

OFFICE OF THE COMMISSIONER OF CUSTOMS NEW CUSTOMS HOUSE, PANAMBUR, MANGALURU 575 010 C.No. S-26/04/2016 Cus Tech Date: 21.07.2017 PUBLIC NOTICE NO. 21/2017 Subject: GSTIN requirement for the purpose of import export-reg. ****** Attention of the Importers, Exporters, Customs Brokers and the members of Trade is invited to Board s instruction No. 10/2017-Cus dated 06.07.2017, on the above mentioned subject. It is noticed that there is some confusion regarding requirement of GSTIN for importers and exporters at the time of import and export of the goods. Accordingly, it is clarified as under: 2 . The provisions of registration are contained in Chapter VI of the Central Goods and Services Tax, 2017. The provisions related to registration under the said Act are applicable to Integrated Goods and Tax Services 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 persons not liable to registration. There may be Importers and Exporters engaged exclusively in the import and export of goods that are either not liable to tax or are wholly exempt from tax under the CGST or IGST Acts both. In such cases, PAN (which is authorized as IEC by DGFT) of the importer and exporter would suffice. Importers, Exporters and Customs Brokers may specify PAN in the Bills of entry or Shipping bills for such clearances. (Dr. M. Subramanyam) COMMISSIONER