GST glossary
Shipping bill
A shipping bill is the customs document an exporter files for goods leaving India by sea or air. Its number, date and port code must be reported against each export invoice in table 6A of GSTR-1, and for exports with payment of IGST it also serves as the refund claim.
Why it matters to your business
For an exporter, the shipping bill links your GST records to customs. When you export with payment of IGST, the shipping bill is treated as your refund application, and the refund is released only when the invoice details in your GSTR-1 match what customs holds. A wrong number, date or port code is one of the most common reasons refunds are held up.
How it works
As of September 2026:
- The shipping bill is filed with customs for exports by sea or air. Exports by land use a bill of export.
- Each export invoice in table 6A of GSTR-1 carries the shipping bill number, its date and the port code.
- The e-invoice for an export can carry the same details in its export section.
- Exports are made either with payment of IGST (and a refund of that IGST) or without payment under a letter of undertaking (LUT), with a refund of unused input tax credit instead.
An example
A Tiruppur garment maker exports knitwear worth ₹12,00,000 to a buyer in Germany, paying IGST of ₹60,000 on it. Customs gives shipping bill 4567890 dated 10-09-2026 at port INTUT1 (Tuticorin). The maker adds these to the export invoice, reports them in table 6A of the September GSTR-1 and files GSTR-3B. Customs then matches the invoice with the shipping bill and releases the ₹60,000 IGST refund.
Common mistakes
- Reporting the export in GSTR-1 without the shipping bill and never amending it later.
- Entering the port code of the city rather than of the port or airport the goods actually left from.
- An invoice number or value in GSTR-1 that differs from the one on the shipping bill.
Questions about Shipping bill
Who files the shipping bill?
The exporter, usually through a customs broker, on the customs ICEGATE system. The shipping bill gets its number and date when it is filed, and customs allows the goods out with a let export order.
What is a port code?
A six-character code for the port or airport of export, such as INNSA1 for Nhava Sheva (JNPT) or INBOM4 for Mumbai air cargo. It is printed on the shipping bill and reported with it in GSTR-1.
What if I file GSTR-1 before I have the shipping bill?
You can leave the shipping bill details out when you first report the export, and add them later by amending the invoice in a later GSTR-1 (table 9A). For exports with payment of IGST, the refund does not move until they match.
Is a shipping bill needed for supplies to an SEZ?
No. Supplies to an SEZ unit or developer are reported in table 6B of GSTR-1 and follow the SEZ's own documents, not a shipping bill.
Updated 29-09-2026.