>>Yes, you are right that IEC is not mandatory under GST. It was mandatory during VAT regime. But some people in custom still not updated and asks for it. We suggest that if you have IEC. then you won’t face any custom related problems. So better you go for IEC code.
>>For IEC you need current bank account. For IEC code you can apply online and you can also take help of your near by CA.
>>If you applied for IEC online and submitted it with digital signature then there is no need of submitting print out documents manually. Otherwise, if you don’t have digital signature then only you have to speed post these all documents to DGFT office.
>>For IEC code you can visit this site: http://dgft.gov.in/
>>Have a nice day.