GSTIN declaration mandatory in Customs documents from July 1; IEC / PAN updation necessary
CBEC mandates declaration of valid GSTIN in Customs documents, viz bills of entry and shipping bills w.e.f. July 1, 2017, in order to avail IGST credit on imports or GST refund on exports; Since declared GSTIN would be validated for correct IEC/ PAN linkage, CBEC directs assessees to ensure declaration of correct IEC and same PAN while obtaining GSTIN; In case of any difference in PAN declared for GSTIN vis-à-vis IEC registration, amendment of PAN in IEC may be undertaken im...