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Is GSTN Code mandatory for Export Import Business?

Kishan Barai
GST Registration Not Mandatory for Export-Only Businesses; PAN Sufficient for Shipments, GSTIN Needed for Tax Credits GST registration is not mandatory for businesses solely engaged in export and import activities, as exports are considered zero-rated under GST law. Ambiguity exists regarding the necessity of a GSTIN for importers and exporters, causing delays in goods clearance. Those dealing with non-taxable or exempt goods under CGST or IGST Acts need not register. Instead, using a PAN, permissible as IEC by DGFT, suffices for shipments. Importers, exporters, and customs brokers should use authorized PANs in documentation. However, a GSTIN is required to claim Input Tax Credit or refunds on exports. (AI Summary)

Is GST registration mandatory for Export Import Business?

NO,

Exports are classified as Zero rated supply under GST Law

There is ambiguity regarding requirement of GSTIN for importers and exporters at the time of import and export of the goods. This is resulting in unnecessary delay in the clearance of the goods.

Persons engaged only in the supply of goods (import and export) that is not liable to tax or is exempt from tax under the CGST or IGST Acts are not required to get registration. Further, Government may on the recommendation of the Council specify the class of person who need not get GSTIN [sub-section (2) of the section 23 refers]. In such cases PAN (which is allowed as IEC by DGFT) of the importer and exporter would satisfy conditions for shipment.

Importers, Exporters and Customs Brokers may be guided to quote authorized PAN in the bills of entry or shipping bills for such clearances. Jurisdictional Commissioners of Customs may ensure that there is no stoppage of import and export consignments wherever GSTIN is not required.

But to avail ITC or Refund of GST on exports then one must have GSTN code, one can apply for free via gst.gov.in

Customs - Import - Export - SEZ
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