Mentioning of GST Tax invoice Numbers in Shipping Bill for Refund

[phaniraju konidena]

Sir, We are issuing GST Tax Invoices for each and every container for export on payment of duty. The consignment will be completed for 5000 M.T on bulk export from factory to port, for which we have to raise 200 tax invoices and accordingly ONE Shipping Bill is prepared by the Custom House Agent. To get the refund of IGST paid, it should have to mention all the GST Tax Invoice numbers in the 'Shipping Bill', how is it possible. What is the procedure we have to follow, kindly advise.

AI Summary

Guidance on GST Invoice Numbers for IGST Refunds in Bulk Exports; Refer to Rule 55(5) CGST Rules. A user inquired about the procedure for mentioning GST Tax Invoice numbers in a Shipping Bill to obtain an IGST refund for bulk exports. The issue involves raising multiple tax invoices for numerous containers, yet only one Shipping Bill is prepared. Respondents advised attaching a statement listing all invoices covered by the Shipping Bill and referenced Rule 55(5) of the CGST Rules for guidance on handling shipments in semi or completely knocked down conditions. It was suggested to issue a complete invoice initially, followed by delivery challans for subsequent consignments, and include a reference to the main invoice in each delivery challan.