https://www.taxtmi.com/circulars?id=60307 Chapter VI registration provisions of the CGST Act, applied to IGST by Section 20, govern GSTIN requirements for import/export; where persons are not liable to registration under Section 23 because they deal exclusively in goods not liable to tax or wholly exempt, PAN (as IEC) suffices and may be quoted in Bills of Entry or Shipping Bills instead of GSTIN. en-us Fri, 21 Jul 2017 00:00:00 +0530 Sat, 23 Mar 2019 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60307 Chapter VI registration provisions of the CGST Act, applied to IGST by Section 20, govern GSTIN requirements for import/export; where persons are not liable to registration under Section 23 because they deal exclusively in goods not liable to tax or wholly exempt, PAN (as IEC) suffices and may be quoted in Bills of Entry or Shipping Bills instead of GSTIN. Circulars Customs Fri, 21 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60307