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    <title>Declaration of valid PAN Number in Custom Documents (Bills of Entry/Shipping Bills) to avail IGST credit on imports &amp; GST refund on exports.</title>
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    <description>Declaration of a valid GSTIN in Customs documents is mandatory to claim IGST credit on imports and GST refund on exports; the GSTIN will be validated for correct IEC/PAN linkage and any difference between PAN in GST registration and PAN in IEC must be rectified by amending the PAN in IEC.</description>
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      <description>Declaration of a valid GSTIN in Customs documents is mandatory to claim IGST credit on imports and GST refund on exports; the GSTIN will be validated for correct IEC/PAN linkage and any difference between PAN in GST registration and PAN in IEC must be rectified by amending the PAN in IEC.</description>
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