PAN-IEC linkage requirement: declare matching PAN in GSTIN to validate IEC for IGST credit and export refunds. A matching PAN must be declared in GSTIN so GSTIN will validate IEC/PAN linkage; where PAN in GSTIN differs from PAN in IEC registration, exporters/importers must immediately amend the PAN in IEC records and may use the GSTN special drive provided for updating IEC in 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.
PAN-IEC linkage requirement: declare matching PAN in GSTIN to validate IEC for IGST credit and export refunds.
A matching PAN must be declared in GSTIN so GSTIN will validate IEC/PAN linkage; where PAN in GSTIN differs from PAN in IEC registration, exporters/importers must immediately amend the PAN in IEC records and may use the GSTN special drive provided for updating IEC in GSTIN.
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