GSTIN requirement for the purpose of Export

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..... n 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 containe .....

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..... 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 .....

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