Electronic courier shipping bills require shipment-level export and GST particulars, supported by authorised courier declarations and prescribed eligibility conditions.
Courier Shipping Bill-IV is electronically filed for eligible courier exports and requires courier, flight, airway bill, AD Code, and consignment-level particulars. Shipment entries must include invoice details, value, goods description, consignor and consignee details, weight, GSTIN, and information on IGST payment or export against a bond or undertaking. The authorised courier must hold consignors' authority, attach airway bills and invoices, and certify accuracy. Covered exports are limited to specified samples, prototypes, eligible containers, and personal-use gifts that are not prohibited or restricted and involve no foreign-exchange transfer.
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