Invoice date vs Shipping Bill date on export

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.

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 . 

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)?

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

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 .

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.

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?

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

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.

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.

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.

Core Rule Report export invoices in the month the shipping bill is filed and EGM is completed — not based on invoice date. This ensures clean validation with ICEGATE and avoids refund delays.

Example: Invoice in April, Shipping Bill in May → Report in May's GSTR-1.

If Reported Incorrectly Amend via Table 9A in the subsequent GSTR-1 once shipping bill details are available.

For Seamless Refund, Ensure Exact Match With ICEGATE On: Invoice number & date, invoice value, shipping bill number & date, and port code.

Bottom Line Always align GSTR-1 reporting with the shipping bill date — not the invoice date — for error-free compliance and faster IGST refunds under both the IGST payment route (Rule 96) and LUT route (Rule 89). - Setindiabiz

Core Rule Report export invoices in the month the shipping bill is filed and EGM is completed — not based on invoice date. This ensures clean validation with ICEGATE and avoids refund delays.

Example: Invoice in April, Shipping Bill in May → Report in May's GSTR-1.

If Reported Incorrectly Amend via Table 9A in the subsequent GSTR-1 once shipping bill details are available.

For Seamless Refund, Ensure Exact Match With ICEGATE On: Invoice number & date, invoice value, shipping bill number & date, and port code.

Bottom Line Always align GSTR-1 reporting with the shipping bill date — not the invoice date — for error-free compliance and faster IGST refunds under both the IGST payment route (Rule 96) and LUT route (Rule 89). - Setindiabiz