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Issue ID: 113604
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Import Export Code (IEC) after GST

Date 11 Apr 2018
Replies 5 Replies
Views 12082 Views
Asked by
GSTIN as primary import identifier: use GSTIN for IGST credit and quote it in import documentation.
GSTIN is the primary transaction-level identifier for imports and must be quoted in Bills of Entry for IGST credit; where GSTIN is not applicable, PAN or UIN may be used and PAN is treated as the IEC for entities. Existing IECs need not be updated with GSTIN, and import/export operations require IEC registration with DGFT and acceptance by ICEGATE. (AI Summary)

Do I need to register for IEC code or can I just use GSTIN number?

Below memo states that I can use GSTIN number but it is confusing that whether I still need to register with DGFT for IEC to consider my PAN number as IEC?

http://dgft.gov.in/Exim/2000/TN/TN17/TN0918.pdf - https://www.taxtmi.com/circulars?id=55882

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