FAQ on the GST in India

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Shipping Bill

What is a shipping bill and when is it issued?

A shipping bill is issued when a consignment is exported to other countries or sent to a SEZ (Special Economic Zone), in order to tax it under GST and get it approved by the customs department. Shipping bills enable suppliers to claim a refund for the IGST paid on their supplies. 

What information must be specified in a shipping bill?

A shipping bill must include the following information :

  • Date of issuing the bill 
  • Shipping Bill Number
  • If GST is applicable for the supply, then either the GSTIN or the PAN of the supplier.
  • Port where supplies are loaded, port of discharge, place of receipt of cargo, intended destination of supplies, number of the lorry or goods train or vehicle which aids in the supply, and the state code of the state from which the supplies originate.
  • Invoice number, invoice value exclusive of taxes (in Rupees), original currency the invoice was issued in, exchange rate, nature of payment and the total value of the invoice inclusive of taxes (in Rupees).
  • Details of the cargo including nature, number, kind of packages, and gross and net weight.
  • Any additional charges such as customs duty and IGST, if applicable.
  • Taxable value and total tax amount for every item on which a refund is applicable. 

Note that multiple tax invoices may be issued by a single GSTIN holder, if the supplies are being issued to the same consignee. The taxpayer must mention their GSTIN and GST invoice details in the shipping bill in order to claim refunds on the IGST paid or ITC. Each bill will be authorised for approval by a customs broker.