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of <h1>GSTIN Declaration Mandatory in Customs Docs for IGST Credit and GST Refunds from July 1, 2017.</h1> Importers, exporters, and custom house agents must declare a valid GSTIN in customs documents, such as Bills of Entry and Shipping Bills, starting from July 1, 2017, to avail IGST credit on imports and GST refunds on exports. The GSTIN will be validated for correct Importer Exporter Code (IEC) and Permanent Account Number (PAN) linkage. It is essential to ensure that the PAN used for GSTIN registration matches the PAN registered with the Directorate General of Foreign Trade (DGFT) for obtaining IEC. Any discrepancies should be amended promptly to avoid issues.
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