Circular No. 09/2020 – Customs dated 5th February, 2020
Declaration of GSTIN mandatory in Import/Export documents
w.e.f. 15th February, 2020
Certain cases have been reported where the importer or exporter did not declare their
GSTIN in the Bill of Entry/Shipping Bill despite being registered with GSTN. With effect
from 15.02.2020, the declaration of GSTIN shall also be mandatory in import/export
documents for the importers and exporters registered as GST taxpayers.