Thursday, July 13, 2017

GSTIN not necessary if exempt goods imported, exported

NEW DELHI: Importers and exporters of goods that are exempt under the goods and services tax (GST) do not need to obtain a GST registration number and can clear their consignments by quoting their Permanent Account Number (PAN), the customs department has said.

The department issued the clarification amid reports of some consignments being delayed at ports for want of clarity on rules governing the GST regime. It is being clarified and assured that there is no hold up of import and export consignments, wherever goods and services taxpayer identification number (GSTIN) is legally not required, the department said.

“Importers, exporters and customs brokers are requested to quote authorised PAN in the bills of entry or shipping bills for such clearance,” the Maharashtra wing of customs department said in a public notice. GSTIN is a 15-digit unique code assigned to each registered business or trader.


It replaces TIN (taxpayer identification number), the unique 11-digit number allotted to each business entity that was registered with the commercial tax department in the previous indirect tax regime. The Central GST Act exempts businesses engaged exclusively in the supply of goods (import and export) that are exempt from GST from obtaining registration under the new indirect tax regime.

The customs department in Maharashtra, which handles the largest container port of Nhava Sheva, has now clarified that PAN will be sufficient for clearance at ports for goods that do not require registration under GST. “Difficulty, if any, may also be brought to the notice of deputy / assistant commissioner in charge of appraising main (export) through email/phones,” the notice said.

Fur ther, Di rectorate of International Customs has been set up on July 1 to assist Central Board of Excise and Customs (CBEC) in international matters pertaining to customs, integrated GST and tariff matters. The DIC would be headed by a principal commissioner and will report to CBEC chairman.

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