DECLARATION OF GSTIN IN SHIPPING BILL FOR EXPORT OF GOODS, Goods and Services Tax - GST

[raghunandhaanan r vi]

Dear Sir

It is stated to be mandatory that IGSTIN should be declared in shipping bill for availing of input Tax Credit or IGST refund. Further it says that the state code of origin [two digits] should match with the first two digit of IGSTIN.

My question is this:

An exporter producing taxable goods at factory situated in Chennai and exports it through Chennai port. However, the export invoice for customs as well as overseas customer is prepared and generated at Delhi office mentioning Delhi office as Shipper.

In such a situation, whose IGSTIN should be mentioned in the shipping bill as the state code of origin is Tamil Nadu and the exporter in shipping bill is Delhi.

If we declare the IGSTIN of Delhi in shipping bill as exporter, the state code of origin can be declared as Tamil Nadu as the CBEC guidelines says that shipping bill for the field “ State of Origin” declare the state code from where export goods originated as it was being done before.

Since no clarity in guidelines, Kindly advice

Posts / Replies

[MUKUND THAKKAR]

if your unit located in Chennai. and export under the LUT or Bond. than shipping bill details and shipping will be worked as proof of export. if you raised the invoice from other state never closed this transaction in system.In future question will be raised for the payment of IGST. for non linked outward supply details in GSTR-1.

Delhi office is registered under GST than advice to your Chennai plant to raised invoice in favour of your Delhi office with the payment of IGST. same IGST payment will be available to you as a ITC . and further you cleared the goods from Chennai port under the payment of IGST and take refund.

you can not raised the invoice from your Delhi office as a shipper. state of origin is details is not solve your problem.

This is my view...

[raghunandhaanan r vi]

Thank you sir for your valuable advice. if Chenai office raise invoice in favour of Delhi office with GST

and Delhi export the goods under LUT, where is the question of payment IGST on goods meant for export?

my question is that whether can we declare the GSTIN of Chennai unit and State of origin code of Tamil Nadu

and shipper / exporter address in shipping bill as address of Delhi? will this pose any problem at later date?

It is mandatory that IGSTIN of exporter to be declared in shipping bill? Kindly advice

Thanks in advance

[MUKUND THAKKAR]

Agree with your inputs, in case Delhi office good export under LUT need not to pay IGST..

my question is that whether can we declare the GSTIN of Chennai unit and State of origin code of Tamil Nadu

and shipper / exporter address in shipping bill as address of Delhi? will this pose any problem at later date?.

I think custom will not allowing, you may try if your IEC is common and your plant is listed in Branch list in IEC.

it is mandatory to mention GSTN in shipping bill for refund as well LUT utilization.

[raghunandhaanan r vi]

Thank you very much for your valuable advice

Rgds/Raghu