https://www.taxtmi.com/circulars?id=55926 Importers and exporters exclusively engaged in import or export of goods that are not liable to tax or are wholly exempt under CGST or IGST need not obtain a GSTIN; PAN (when authorised as an IEC by DGFT) suffices for customs clearance, and Commissioners must ensure consignments are not held up and that PAN is quoted in bills of entry and shipping bills where the exemption applies. en-us Thu, 06 Jul 2017 00:00:00 +0530 Fri, 07 Jul 2017 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55926 Importers and exporters exclusively engaged in import or export of goods that are not liable to tax or are wholly exempt under CGST or IGST need not obtain a GSTIN; PAN (when authorised as an IEC by DGFT) suffices for customs clearance, and Commissioners must ensure consignments are not held up and that PAN is quoted in bills of entry and shipping bills where the exemption applies. Circulars Customs Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55926