Shipping Bill or Bill Of Export

[Guest]

We are a small company dealing in Pharma API supplying majorly within India & some small exports to Nepal which is via Road Transport. We are preparing the GSTR1 online & uploading invoices to GST portals for the month of July. In the section 6A where we have to mention the Export Invoice details, we have to mention 'Shipping Bill No./Bill of Export No'.

Now as we are exporting to Nepal via Road, so what would be the 'Shipping Bill No./Bill of Export No'? is it the LR (Lorry Receipt) No. issued by the transporter or something else?

Any guidance in the above matter will be highly appreciated.

[RAMESH PRAJAPATI]

When you export any material through Sea Port / Air Port, Shipping Bill is filed at port of export. When material is exported through Land Customs - Bill of Export is to be filed. For Nepal export, Bill of Export is filed at India Border- before entering into Nepal.

[Guest]

So the transporter who carries the Goods & crosses the Indian Border should have the same issued by the customs?

[RAMESH PRAJAPATI]

After filing and assessment of Bill of Export, Material will be allowed to leave India.

[Guest]

so is the Bill of Export No my Export Invoice No itself or some other documents provide by transporter to the customs?

[RAMESH PRAJAPATI]

You should have a CHA ( Customs House Agent) for filing of Bill of Export. If export proceeds are to be realized in Indian Rupees then your GST Invoice can be used for filing of Bill of Export. If your order is inForeign Currency, then export invoice in FE is required.

[Guest]

Yes, my Nepal exports are in INR, hence my Export Invoice No can be used as shipping Invoice?

[RAMESH PRAJAPATI]

Yes, your GST Tax Invoice issued for export will serve the purpose.

[Guest]

Thanks, Mr.Ramesh for your valuable time & feedback.

[RAMESH PRAJAPATI]

It's my pleasure.

[KrishnaTeja Chamarthi]

Dear sir,

if an export with payment of tax to nepal is through road transport, how to claim refund since, the same will not be reflected in ICEGATE.

Thanking you in advance.

AI Summary

Bill of Export requirement: use Bill of Export or GST tax invoice number for land exports when proceeds realised domestically. For land exports to Nepal the operative export reference is the Bill of Export filed at Indian land customs before goods leave India; after filing and assessment customs allows exit and the Bill of Export number must be reported in export fields. A Customs House Agent should file the Bill of Export. If export proceeds are realised in domestic currency the GST tax invoice number may be used as the invoice reference for the Bill of Export, whereas foreign currency orders require a separate foreign exchange invoice.