Mentioning of GST Tax invoice Numbers in Shipping Bill for Refund, Goods and Services Tax - GST

[phani raju konidena]

Sir, We are issuing GST Tax Invoices for each and every container for export on payment of duty. The consignment will be completed for 5000 M.T on bulk export from factory to port, for which we have to raise 200 tax invoices and accordingly ONE Shipping Bill is prepared by the Custom House Agent. To get the refund of IGST paid, it should have to mention all the GST Tax Invoice numbers in the 'Shipping Bill', how is it possible. What is the procedure we have to follow, kindly advise.

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

Attach a statement listing the invoices covered by the Shipping Bill.

[Ramaswamy S]

Please refer to sub section 5 of rule 55 of CGST Rules.

Rule 55 (5) -

Where the goods are being transported in semi knocked down or completely knock down condition-

(a) The supplier shall issue the complete invoice before dispatch of the first consignment.

(b) The supplier shall issue a delivery challan for each of the subsequent consignments giving reference of the invoice

(c ) Each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and

(d) the original copy of the invoice shall be sent along with the last consignment.

As your consignment is broken down into number of containers you may follow the above procedure.

Regards

S.Ramaswamy

[KIRTIKUMAR PUROHIT]

There no requirement of individual Invoice for supply when supply made in SKD condition; First you have to make Invoice for all goods, and than Issue delivery challan with reference of Invoice, all delivery challan and attached self attested copy of main Invoice with each consignment. you have require to mentioned shipping Bill No. only in invoice.