Section 96(1)(a) in Himachal Pradesh Goods and Services Tax Rules, 2017
(a)the person in charge of the conveyance carrying the export goods duly files [a departure manifest or] [Inserted by Notification No. EXN-F(10)-33/2018, dated 31.12.2018 (w.e.f. 27.6.2017).] an export manifest or an export report covering the number and the date of shipping bills or bills of export; and