Invoice pertaining to Export and deemed export supply :

For export related supplies, it is intended that the transaction level information shall be submitted in the following format to ensure linkages with the IT systems of Customs.

(i) Invoice Number, Date and value

(ii) 8-digit HSN Code for goods/ Accounting Code of Services for each line item ( as HSN Code / Accounting code is mandatory in case of exports)

(iii) Taxable Value

(iv) Tax Rate

(v) Tax Amounts (IGST, CGST & SGST) (in case exports on payment of GST).

(vi) Shipping Bill/ Bill of Export Number