EXPORT INVOICE DETAILS IN CUSTOM SHIPPING BILL

[SURYAKANT MITHBAVKAR]

We are manufacturing Pharma Machinery and clearing Domestic as well as Export.

We have using one series of Invoice for Export & Domestic sales.

While preparing documentation for Export (e.g. Passing Shipping Bill) our export department raising export Invoice (With US $ ) and giving different series of Invoice number and sending to custom for passing shipping bill. On basis of document sent by our export department custom has pass shipping bill mentioning our export department invoice number.

At the time of actual despatch the material we will prepare our export invoice (in Rupees) and send along with the consignment to the port where export takes place.

After exporting the consignment, custom has issue shipping bill wherein our export department invoice number is mentioned and not our regular invoice number.

If future GST authority to ask co-relate the consignment with shipping bill and our invoice with documentary evidence for passing proof of export which is not possible because in our shipping bill no where exists our invoice number. (Earlier Shipping bill showing A.R. E-1 Number which we can easily track with our invoice)

can this sort of system allow under GST regime.

What precaution to be taken under the above system.

AI Summary

Pharma Machinery Firm Faces Invoice Discrepancy in GST Export Documents; Customs Format Misalignment Suggested for Resolution A manufacturing company dealing in pharma machinery raised a concern about discrepancies in invoice numbers on export documents under the GST regime. They use a single series for both domestic and export sales but assign different invoice numbers for customs, which are not reflected on the shipping bill. This discrepancy complicates correlating shipments with invoices for GST compliance. A respondent advised that the shipping bill format has been updated to include both GST and export invoice details, but customs might still use the old format. It was suggested to notify customs of the issue and request updates to align with GST requirements.