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Declaration of valid GSTIN required in customs declarations to enable IGST credit on imports and GST refund on exports. Declaration of a valid GSTIN in customs BE/SB is mandatory to claim IGST credit on imports or GST refund on exports; the GSTIN will be validated for correct IEC/PAN linkage. Traders must ensure GSTIN records show the correct IEC and the same PAN used for IEC registration, and amend PAN in IEC where discrepancies exist. A GSTN update window has been provided to enable IEC updation in GSTIN.
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Provisions expressly mentioned in the judgment/order text.
Declaration of valid GSTIN required in customs declarations to enable IGST credit on imports and GST refund on exports.
Declaration of a valid GSTIN in customs BE/SB is mandatory to claim IGST credit on imports or GST refund on exports; the GSTIN will be validated for correct IEC/PAN linkage. Traders must ensure GSTIN records show the correct IEC and the same PAN used for IEC registration, and amend PAN in IEC where discrepancies exist. A GSTN update window has been provided to enable IEC updation in GSTIN.
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