GST and Exports - Attention Exporters GSTIN / PAN and Invoice information in Shipping Bill: 1. Quoting GSTIN in Shipping bill is mandatory i f the export product attracts GST for domestic clearance. 2. Quoting PAN (Permanent Account Number) , which is authorized as Import Export code by DGFT, would suffice if the exporter exclusively deals with products which are either wholly exempt from GST or out of GST regime . 3. In case of