GSTIN requirement clarified: GSTIN not mandatory where registration not required; PAN may be used and shipments not to be detained. Clarification states that persons exclusively supplying goods that are not taxable or wholly exempt are not required to obtain GSTIN and may use PAN authorized as IEC; officers must not hold export consignments where CGSTIN is legally not required. Exporters should quote exporter state code at master level matching GSTIN first two digits on the Shipping Bill, may declare differing origin at item level, and must quote authorized PAN/GSTIN for clearance while implementation difficulties should be reported to customs authorities.
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.
GSTIN requirement clarified: GSTIN not mandatory where registration not required; PAN may be used and shipments not to be detained.
Clarification states that persons exclusively supplying goods that are not taxable or wholly exempt are not required to obtain GSTIN and may use PAN authorized as IEC; officers must not hold export consignments where CGSTIN is legally not required. Exporters should quote exporter state code at master level matching GSTIN first two digits on the Shipping Bill, may declare differing origin at item level, and must quote authorized PAN/GSTIN for clearance while implementation difficulties should be reported to customs authorities.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
