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.

[RAMESH PRAJAPATI]

Dear Mr Suryakant,

Shipping Bill format has been changed vide Notification 60/2017-Cus (NT) dated 29.06.2017 and in new shipping bill, there are fields to put details of GST invoice (INR) as well as export invoice (FE- $) with other details required by GST Rules. But it seems that customs is using old format of shipping bills which will create problem in settlement of refund clams (input or output stage refund). Better to keep informed customs about this problem by giving a letter and requesting them to change shipping bill and share the details of export to GSTN as required by GST Rules.

Thanks,

Ramesh Prajapati

AI Summary

Shipping bill format change requires recording both GST and export invoices to enable proper export refund reconciliation. The company uses separate invoice series for domestic and export sales; customs shipping bills cite the export department's invoice number, not the regular GST invoice, impeding correlation for GST compliance and refund claims. The shipping bill format has been amended to include fields for both GST and export invoices, but customs' use of the old format can disrupt refund settlement. The advised precaution is to notify customs by letter and request they adopt the revised format and share export details with the GSTN to enable proper reconciliation.