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

Declaration of GSTIN in shipping bill: ensure exporter GSTIN and state of origin reflect place of manufacture to secure refund/ITC.
The shipping bill must show the exporter GSTIN and the state of origin where the goods physically originate; if manufacture and clearance occur at the Chennai plant but invoicing is done from a Delhi office, parties should align invoicing and GST entries so outward supplies are properly linked in GST returns. Customs acceptance may depend on the IEC listing the plant as a branch. Recording the correct GSTIN in the shipping bill is mandatory for LUT utilization, IGST refund processing, and preserving ITC/refund entitlement.