advance authorisation

[Arun Aggarwal]

Sir

A unit/firm can have multiple GST nos in the country as at different places but have only one IEC code.

I want to know if any import is made GST exempted under advance authorisation does the GST no has to be same at the time of exports or other GST no but with same IEC code can be used.

Arun

[YAGAY andSUN]

Already replied.

AI Summary

GST registration consistency: whether import exemption under advance authorisation requires using same GST number for exports when one IEC exists. Whether a unit with one IEC but multiple GST registrations must use the same GST registration for exports where an import was GST-exempt under an advance authorisation, or may use a different GST registration linked to the same IEC; response indicated as already provided but not detailed here.