PAN-based IEC: entities must use PAN as their import-export identifier while GSTIN serves transaction-level IGST purposes. GSTIN will be used for IGST credit on imports and IGST refund on exports but is not universal; therefore PAN will be adopted as the alphanumeric IEC. New IECs will be authorized by DGFT using applicants' PANs and existing IECs will be migrated to PAN-based identifiers by DGFT without action by holders. Residuary categories will receive a GSTN UIN or a common number to be notified, and importers/exporters must quote PAN in place of the old IEC in future documentation.
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.
PAN-based IEC: entities must use PAN as their import-export identifier while GSTIN serves transaction-level IGST purposes.
GSTIN will be used for IGST credit on imports and IGST refund on exports but is not universal; therefore PAN will be adopted as the alphanumeric IEC. New IECs will be authorized by DGFT using applicants' PANs and existing IECs will be migrated to PAN-based identifiers by DGFT without action by holders. Residuary categories will receive a GSTN UIN or a common number to be notified, and importers/exporters must quote PAN in place of the old IEC in future documentation.
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