GSTIN requirement for imports clarified: PAN may suffice where registration is not required and consignments must not be detained. Clarifies that CGST Chapter VI registration provisions apply to IGST; persons exclusively making tax-exempt or non-liable supplies need not obtain GSTIN and may use PAN as IEC. Officers must not detain consignments where CGSTIN is not legally required, must guide importers and brokers to quote authorized PAN/GSTIN on the Bill of Entry, and must follow DG(Systems) guidance that the importer's master-level state code match the first two digits of the quoted GSTIN, with item-level origin permitted if different.
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Provisions expressly mentioned in the judgment/order text.
GSTIN requirement for imports clarified: PAN may suffice where registration is not required and consignments must not be detained.
Clarifies that CGST Chapter VI registration provisions apply to IGST; persons exclusively making tax-exempt or non-liable supplies need not obtain GSTIN and may use PAN as IEC. Officers must not detain consignments where CGSTIN is not legally required, must guide importers and brokers to quote authorized PAN/GSTIN on the Bill of Entry, and must follow DG(Systems) guidance that the importer's master-level state code match the first two digits of the quoted GSTIN, with item-level origin permitted if different.
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