Export Invoice Multiple Shipments: IGST Refund Simplified

Introduction

In this guide, you’ll learn how to handle an export invoice multiple shipments scenario when you’ve opted for IGST payment. You’ll see why you can issue a single invoice for the entire export, how to document each of the three vessel shipments correctly, and how to claim your IGST refund smoothly.

Table of Contents

• What Is an Export Invoice Multiple Shipments?
• Why Use a Single Export Invoice Multiple Shipments?
• How to Issue an Export Invoice Multiple Shipments
  • Step 1: Issue the Complete Invoice
  • Step 2: Prepare Delivery Challans
  • Step 3: File Shipping Bills
• Reporting in GSTR-1
• Best Practices & Pitfalls
• Conclusion

What Is an Export Invoice Multiple Shipments?

An export invoice multiple shipments setup means you issue one IGST-paid tax invoice for goods that ship out in more than one consignment. This approach applies when you split a large machine into three vessel loads and still want to process a single invoice for the entire export. Additionally, you use delivery challans and separate shipping bills for each leg to track part-shipments.

Why Use a Single Export Invoice Multiple Shipments?

• Compliance with Rule 55(5): You must issue the full invoice before dispatch of the first consignment under SKD/CKD or batches/lots.
• Simplified Refund Process: ICEGATE matches each shipping bill line to your one invoice, making IGST refunds faster
• Reduced Errors: Using one invoice number across three shipping bills avoids SB005 errors for invalid invoice numbers

How to Issue an Export Invoice Multiple Shipments

Step 1: Issue the Complete Invoice

First, issue a single invoice covering the full export value before you send out the first vessel. This invoice should:

• Show the total machine value
• State the total IGST paid
• Include your GSTIN and buyer details

Step 2: Prepare Delivery Challans

Then, for vessel 2 and vessel 3:

• Create delivery challans referencing the original invoice number
• Carry a copy of the invoice with the last shipment only

Step 3: File Shipping Bills

File three separate shipping bills—one per vessel—each:

• Quoting the same invoice number
• Listing the part-wise value and IGST amount for that shipment .

Reporting in GSTR-1

In Table 6A, declare for each shipping bill:

1. Shipping Bill No. & Date
2. Invoice No. & Date (identical across all three)
3. Invoice Value (full value each time)
4. IGST Amount (portion-wise)
5. CESS (if applicable) .

Best Practices & Pitfalls

• Use One Invoice Series: Don’t mix invoice numbers; it causes SB005 errors with no fix post-EGM
• Double-Check Values: Non-editable shipping bills force accuracy on initial filing .
• Attach an Invoice Listing Sheet: Customs may ask for a statement mapping the invoice to each SB

Conclusion

Now you know how to streamline an export invoice multiple shipments scenario for IGST refunds. Act now: download our free IGST Refund Checklist to ensure you never miss a step!

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Harshaditya Kabra
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