Invoice date vs Shipping Bill date on export

Laltha Zuala (134 Points)

23 March 2023

I am exporting goods, my invoice date is 2nd Feb, 2023 but my Bhipping Bill date is 3rd March, 2023. In which month's GST return shall I enter the details in GSTR1? February or March?

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11 Replies

prasad Nilugal (Sr . Accountant and GST Practitioner . ) (12481 Points)
Replied 23 March 2023

In the month of March, because you have to enter shipping bill number and bill date, port code, export with or without payment of tax in table 6A of GSTR1.

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prasad Nilugal (Sr . Accountant and GST Practitioner . ) (12481 Points)
Replied 23 March 2023

Above mentioned export Invoice should have been filed on or before 11 th March 2023 , however you still can file with late fees in this march month .

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Laltha Zuala (134 Points)
Replied 23 March 2023

Dear Prasad Nilugalji, thank you for your reply.

But I still have one doubt. You said I have to enter it in March. If the shipping bill is in March, should I enter it in April (not later than 11th April)?

Pankaj Rawat (GST Practitioner) (54757 Points)
Replied 24 March 2023

Dear Laitha
You are required to report it in Feb only.
As per TAX Invoice (Export) the goods has been supplied from your premises in Feb-23 only.
In table 6 of GSTR 1, the shipping date will be will be 3rd March 23 & the Invoice date need to capture 2nd Feb 2023.

As per Section 31 of CGST Act The tax invoice need to be generated before or at the of supply goods & As per Section 37 same is need to be capture in Gstr 1 accordingly.

Thus you need to report goods exported in Feb 2023 GSTR 1

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prasad Nilugal (Sr . Accountant and GST Practitioner . ) (12481 Points)
Replied 24 March 2023

Yes , as pankaj replied you have to report in February GSTR1, which is suppose to file on or before 11th March 23 , or in the month of March with late fees , You Can't report in April as per the shipping bill date .

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C.A. Sandeep Wawhal (Chartered Accountant PGDFM BCom.) (1814 Points)
Replied 24 March 2023

Dear Laltha Zuba you have to report export invoice in GSTR-1 for the month in which it is accounted i.e. Feb'2023 in your case. Further, you have to amend shipping bill details in the month in which you received the same.

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Laltha Zuala (134 Points)
Replied 25 March 2023

Thank you all for your kind answers.

But I still have some questions. If the invoice is to be uploaded in Feb return, is the shipping bill details to be uploaded in March return? Since the export is with payment of IGST, will the matter he complicated since there was no SB in February, but I have to upload the invoice anyhow?

Pankaj Rawat (GST Practitioner) (54757 Points)
Replied 25 March 2023

No you need to report the shipping bill in Feb only, as i have already replied that in table 6A of GSTR-1 , there is tab provided for shipping b.no. & Shipping Date., there you can provide the shipping date for march

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Laltha Zuala (134 Points)
Replied 26 March 2023

Okay. Then, suppose today is still 11th March and I have only the invoice but no SB is cleared. Then what can I do in this case? Suppose the SB date is 20th March only.

Pankaj Rawat (GST Practitioner) (54757 Points)
Replied 26 March 2023

First of Either change your Change your CHA or ask him generate the Shipping bill as soon he get it.

Now come to your Query , you still require to upload export invoices in Feb month only & amend the Shipping detail later on in your subsequent month.

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Ashok (Tax Payer) (56 Points)
Replied 29 March 2023

If you are a regular (non-composition) <1.5Cr turnover taxpayer, to simplify things, only generate a proforma invoice unless you allow credit to your customer and upon receiving the payment (treat as customer payment advance) or whenever you are ready to ship, generate the tax invoice and EWB

For 1.5+ GST is applicable on advance. So this approach won't work.

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