Export data locality requirement: Shipping bills must record origin state, district, GSTIN and preferential details to align with GSTN. The electronic integrated declaration for exports must include item-level State of Origin, District of Origin, any invoked Preferential Agreement details, and the Standard Unit Quantity Code, and exporters/importers registered under GST must declare their GSTIN; technical guidance will be issued for the new shipping bill fields.
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.
Export data locality requirement: Shipping bills must record origin state, district, GSTIN and preferential details to align with GSTN.
The electronic integrated declaration for exports must include item-level State of Origin, District of Origin, any invoked Preferential Agreement details, and the Standard Unit Quantity Code, and exporters/importers registered under GST must declare their GSTIN; technical guidance will be issued for the new shipping bill fields.
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