Use of PAN as IEC simplifies importer exporter identification and requires PAN quoting in trade documents after GST implementation. PAN will be used as the entity's IEC after GST implementation; GSTIN remains the transaction level identifier where registered. New IEC applicants will have PAN authorized as IEC, residuary categories will use DGFT authorized identifiers, and DGFT will migrate existing IEC records to PAN without action by current IEC holders. Importers and exporters must quote PAN in future trade documentation from the notified date.