Export data reporting: District and State origin required in shipping bills; GSTIN mandatory for registered taxpayers. Electronic Shipping Bills must include, for each item, the State of Origin and District of Origin, applicable Preferential Agreement details, and the Standard Unit Quantity Code (SQC) for the relevant tariff heading; additionally, GST-registered importers and exporters must declare their GSTIN in import/export documents.
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Provisions expressly mentioned in the judgment/order text.
Export data reporting: District and State origin required in shipping bills; GSTIN mandatory for registered taxpayers.
Electronic Shipping Bills must include, for each item, the State of Origin and District of Origin, applicable Preferential Agreement details, and the Standard Unit Quantity Code (SQC) for the relevant tariff heading; additionally, GST-registered importers and exporters must declare their GSTIN in import/export documents.
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