An IEC is the code DGFT issues so a business can import or export, while GST registration is the indirect tax registration for supplying goods and services. They are separate applications on separate portals. Most exporters of goods need both, and file a Letter of Undertaking (LUT) on the GST portal to export without paying IGST.
How are IEC and GST different?
They are issued by different authorities for different purposes.
| IEC | GST registration | |
|---|---|---|
| Issued by | DGFT | GST authorities |
| Purpose | Permission to import and export | Indirect tax on supplies |
| Number | Same as business PAN | 15-character GSTIN |
| Government fee | ₹500 | No fee |
| Yearly task | IEC update, 1 April to 30 June | Returns; LUT each financial year for exports |
Can you export with only an IEC?
Legally the IEC is what allows the export, but businesses above the GST threshold must be GST-registered, and GST registration is needed to export without IGST under a LUT or to claim IGST refunds. In practice most exporters hold both.
Services that help
Frequently asked questions
Does Import Export Advisor do GST registration?
Our services focus on export registrations and incentives; we can point you to the right steps for GST and LUT on a free consultation.
Related reading
Sources and official portals
Import Export Advisor is a private consultancy, not a government body. Scheme rules and fees change; this page reflects information checked on the date above. Confirm current requirements on the official portal before filing.