https://www.taxtmi.com/circulars?id=60219 Clarification states that persons exclusively supplying goods that are not taxable or wholly exempt are not required to obtain GSTIN and may use PAN authorized as IEC; officers must not hold export consignments where CGSTIN is legally not required. Exporters should quote exporter state code at master level matching GSTIN first two digits on the Shipping Bill, may declare differing origin at item level, and must quote authorized PAN/GSTIN for clearance while implementation difficulties should be reported to customs authorities. en-us Wed, 12 Jul 2017 00:00:00 +0530 Mon, 18 Mar 2019 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60219 Clarification states that persons exclusively supplying goods that are not taxable or wholly exempt are not required to obtain GSTIN and may use PAN authorized as IEC; officers must not hold export consignments where CGSTIN is legally not required. Exporters should quote exporter state code at master level matching GSTIN first two digits on the Shipping Bill, may declare differing origin at item level, and must quote authorized PAN/GSTIN for clearance while implementation difficulties should be reported to customs authorities. Circulars Customs Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60219