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    <title>IEC Registration under GST</title>
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    <description>PAN will be treated as the Importer Exporter Code (IEC) by default under the GST transition; taxpayers below the turnover threshold are not required to obtain a GSTIN. Difficulties in generating shipping bills arise where EDI or port software has not been updated to reflect PAN IEC conversion and threshold exceptions. A procedural remedy is to represent the matter to the customs department so software or database records can be corrected to allow export documentation to be generated.</description>
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      <law>GST</law>
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