Export proof

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Shipping bill or Bill of lading, which one should consider as export proof ? suppose, export invoice and shipping bill date is march'21, and bill of lading date is april'21. when should we book our invoice? March- as per shipping bill date? or April- as per B/L date?

Please guide experts.....

Replies (1)

For GST compliance, the Let Export Order (LEO) date on your Shipping Bill is the definitive "date of export," not the Bill of Lading date. To avoid reconciliation errors and delayed IGST refunds, ensure your invoice and export reporting are aligned with the LEO date. Mismatches between your invoice and the customs-approved LEO date are a common source of compliance failures; if a discrepancy exists, consult your tax professional to reconcile the periods in your GST filings.

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