GSTIN requirement for the purpose of Import

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..... ement 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 450/119/20 .....

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..... ]. 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. s .....

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