Mandatory GSTIN declaration required in import documents for GST-registered importers, enforceable as a standing departmental order. Mandatory GSTIN declaration in import documentation is required for importers registered under GST laws; importers must declare GSTIN in the Bill of Entry and related import documents. Trade associations must publicize the requirement. The notice is to be treated as a Standing Order for departmental officers, and implementation difficulties should be reported to the Additional Commissioner of Customs (Technical).
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.
Mandatory GSTIN declaration required in import documents for GST-registered importers, enforceable as a standing departmental order.
Mandatory GSTIN declaration in import documentation is required for importers registered under GST laws; importers must declare GSTIN in the Bill of Entry and related import documents. Trade associations must publicize the requirement. The notice is to be treated as a Standing Order for departmental officers, and implementation difficulties should be reported to the Additional Commissioner of Customs (Technical).
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