GST registration requirement: exporters must provide GSTN and LoFSP intimation with verification report for stuffing permissions. Exporters applying for or holding Factory Stuffing Permission or Self Sealing Permission must submit their GSTN and a copy of the intimation of LoFSP to the Customs Commissionerate under whose jurisdiction their factory or warehouse has been transferred; existing FSP holders must also furnish the verification report. Other conditions remain unchanged and existing Central Excise examination reports will be accepted during the GST transition.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST registration requirement: exporters must provide GSTN and LoFSP intimation with verification report for stuffing permissions.
Exporters applying for or holding Factory Stuffing Permission or Self Sealing Permission must submit their GSTN and a copy of the intimation of LoFSP to the Customs Commissionerate under whose jurisdiction their factory or warehouse has been transferred; existing FSP holders must also furnish the verification report. Other conditions remain unchanged and existing Central Excise examination reports will be accepted during the GST transition.
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