Registration liability: PAN may substitute for GSTIN where importers/exporters are not liable to registration for exempt or non taxable goods. Chapter VI registration provisions of the CGST Act, applied to IGST by Section 20, govern GSTIN requirements for import/export; where persons are not liable to registration under Section 23 because they deal exclusively in goods not liable to tax or wholly exempt, PAN (as IEC) suffices and may be quoted in Bills of Entry or Shipping Bills instead of GSTIN.
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.
Registration liability: PAN may substitute for GSTIN where importers/exporters are not liable to registration for exempt or non taxable goods.
Chapter VI registration provisions of the CGST Act, applied to IGST by Section 20, govern GSTIN requirements for import/export; where persons are not liable to registration under Section 23 because they deal exclusively in goods not liable to tax or wholly exempt, PAN (as IEC) suffices and may be quoted in Bills of Entry or Shipping Bills instead of GSTIN.
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