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    <title>Import Export Code (IEC) after GST</title>
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    <description>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.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=113604</link>
      <description>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.</description>
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      <law>GST</law>
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