An Indian exporter is required to fulfil which of the following requirements in order to register himself as an exporter?
1. Opening bank account with current account with a commercial bank under RBI.
2. Registrations with GST and other tax authorities.
3. Obtaining Importer-Exporter Codenumber (lEC), it is a unique 10 digit code i.e. issued by DGFT, Ministry of Commerce.
4. Obtaining Permanent Account Number.

A. 1, 2, 3

B. 2, 3, 1

C. 1, 2, 4

D. All of the above

Answer: Option D