Shipping bills must list state/district of origin, SQC, PTA status and GST compensation cess; invoices require IRN uploads. From 15.02.2020, each Shipping Bill item must mandatorily declare State and District of Origin (using prescribed codes), Standard Unit Quantity Code and quantity, Preferential/FTA status using prescribed codes (or a non preference code if none), and GST Compensation Cess amount in the Single Window Table; invoices must be uploaded to e Sanchit with document codes and IRNs; GSTIN declaration is mandatory for GST registered persons.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Shipping bills must list state/district of origin, SQC, PTA status and GST compensation cess; invoices require IRN uploads.
From 15.02.2020, each Shipping Bill item must mandatorily declare State and District of Origin (using prescribed codes), Standard Unit Quantity Code and quantity, Preferential/FTA status using prescribed codes (or a non preference code if none), and GST Compensation Cess amount in the Single Window Table; invoices must be uploaded to e Sanchit with document codes and IRNs; GSTIN declaration is mandatory for GST registered persons.
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