DECLARATION OF GSTIN IN SHIPPING BILL FOR EXPORT OF GOODS

[Raghunandhaanan rvi]

Dear Sir

It is stated to be mandatory that IGSTIN should be declared in shipping bill for availing of input Tax Credit or IGST refund. Further it says that the state code of origin [two digits] should match with the first two digit of IGSTIN.

My question is this:

An exporter producing taxable goods at factory situated in Chennai and exports it through Chennai port. However, the export invoice for customs as well as overseas customer is prepared and generated at Delhi office mentioning Delhi office as Shipper.

In such a situation, whose IGSTIN should be mentioned in the shipping bill as the state code of origin is Tamil Nadu and the exporter in shipping bill is Delhi.

If we declare the IGSTIN of Delhi in shipping bill as exporter, the state code of origin can be declared as Tamil Nadu as the CBEC guidelines says that shipping bill for the field “ State of Origin” declare the state code from where export goods originated as it was being done before.

Since no clarity in guidelines, Kindly advice

AI Summary

Exporter Confused Over GSTIN Declaration for Chennai Port Shipments Invoiced from Delhi; IGST and LUT Implications Discussed An exporter in Chennai is facing confusion regarding the declaration of GSTIN in the shipping bill for goods exported through Chennai port but invoiced from a Delhi office. The issue revolves around whether the GSTIN of the Chennai unit or the Delhi office should be declared, given the state code of origin is Tamil Nadu. A respondent advises invoicing from Chennai to Delhi with IGST payment for input tax credit, while another suggests that if Delhi exports under LUT, IGST payment isn't required. The necessity of declaring the correct GSTIN for refunds and compliance with customs is emphasized.