17 September 2022
Ek exports inv 11.08.22 ki hai wo euro 5557 ki aur shipping bill mein fob value hai incoterm fob hai hum inv value lenge ya shipping mein jo amount hai wo lenge return aur books mein kosi value consider karenge sir
07 July 2024
Aapki sawaal ke anusaar, agar aapne 11 August 2022 ko export invoice Euro 5557 ki banayi hai aur shipping bill mein FOB (Free On Board) value specified hai, toh aapko yeh considerations rakhne honge:
1. **Invoice Value aur Shipping Bill Value:** - **Invoice Value:** Yeh wo amount hai jo aapne apne overseas buyer ko invoice kiya hai. Yeh aapki transaction ke commercial terms ko reflect karta hai. - **Shipping Bill Value (FOB Value):** Shipping bill mein FOB value hoti hai jo customs clearance ke liye use hoti hai. FOB value generally invoice value se alag ho sakti hai, kyunki shipping bill FOB terms par based hoti hai.
2. **Incoterm FOB ka Application:** - FOB (Free On Board) incoterm ke tahat, goods ka ownership aur risk export ki port par transfer hota hai. Iska matlab hai ki FOB value shipping bill par uss port tak ki value ko represent karegi, jahan se goods ko ship kiya ja raha hai.
3. **Books mein Konsi Value Consider Karein:** - **Accounts mein Invoice Value:** Aapki accounting mein aapko invoice value ko consider karna chahiye, jo ki actual transaction value hai aur aapke financial records ke liye important hai. - **Export Documentation mein Shipping Bill Value:** Customs clearance aur export benefits ke liye, shipping bill par specified FOB value consider hoti hai. Yeh value goods ki import/export duties aur taxes ke calculation mein use hoti hai.
4. **Taxation aur Compliance:** - Yadi aap shipping bill par specified FOB value ko consider kar rahe hain, toh iske hisab se aapko customs duties aur GST ke liye comply karna hoga. - Invoice value aapki actual sales transactions ko reflect karti hai, jise aapko apne financial statements mein darj karna chahiye.
Is prakriya mein, aapko apne chartered accountant ya export consultant se bhi salah leni chahiye, khaaskar yadi kisi specific country ki export regulations ya incoterms ki vajah se koi confusion ho. Yeh ensure karega ki aapki export transactions legal aur compliant ho, aur aapko sahi taxation ke liye prepare karega.
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