GST Export Invoice for Exports from India

A GST Export Invoice is a legally required document for exporting goods or services from India. It is similar to a regular tax invoice but includes specific details such as "Exports under LUT/Bond without IGST" or "Export with Payment of IGST".

📌 Governing Authority: Goods and Services Tax (GST) Act, 2017
📌 Applicable GST Rate: 0% (for exports under LUT/Bond) or IGST refundable
📌 Mandatory for: Exporters registered under GST
📌 Key Sections: Rule 96A of CGST Rules

Types of GST Export Invoices

1. Export Under LUT/Bond (Without Payment of IGST)

✅ Exporters file a Letter of Undertaking (LUT) with GST authorities.
✅ No IGST is charged on the invoice.
✅ Exporters can claim Input Tax Credit (ITC) refund on input GST paid.
✅ Invoice Must Include:

• "Supply meant for Export under LUT/Bond without payment of IGST"

2. Export With Payment of IGST

✅ IGST is applied at the applicable rate on the invoice.
✅ Exporters can claim IGST refund from customs after shipping goods.
✅ Invoice Must Include:

• "Export with Payment of IGST – Eligible for Refund under Section 16 of IGST Act"

Format of GST Export Invoice

A GST Export Invoice should include the following details:

Field Details Required

Exporter Details Name, Address, GSTIN, IEC Code

Invoice Number & Date Unique serial number, Issue Date

Buyer Details Name, Address, Country, Foreign GST/VAT No. (if applicable)

Shipping Details Port of Discharge, Shipping Bill No.

Currency INR/USD/EUR (as per contract)

Product Description Item name, HSN Code, Quantity, Unit Price

Tax Details IGST @ 0% or applicable rate

Total Invoice Value Amount in INR and foreign currency

Declaration "Supply meant for export under LUT/Bond" or "Export with payment of IGST"

Example of a GST Export Invoice Format

ABC Exports Pvt. Ltd.
123, Industrial Estate, Mumbai, India
GSTIN: 27AABCB1234C1Z5 | IEC Code: 0512345678

EXPORT TAX INVOICE

Invoice No.: EXP/2024/001 | Date: 01-Apr-2024
Buyer Name: XYZ Global LLC
Buyer Address: 123, Main Street, Dubai, UAE
Country of Destination: United Arab Emirates (UAE)

HSN Code Product Description Qty Unit Price (USD) Total (USD) IGST (%) IGST Amount (INR)

620520 Cotton Shirts 100 10.00 1,000.00 0% 0.00

Declaration: "Supply meant for export under LUT/Bond without payment of IGST"

Authorized Signatory
(Signature & Company Seal)

Documents Required for GST Export Invoice

📜 IEC (Import Export Code) – Issued by DGFT.
📜 GST Registration Certificate – Mandatory for exporters.
📜 Letter of Undertaking (LUT) – For tax-free exports.
📜 Shipping Bill/Airway Bill – Proof of export.
📜 Bill of Lading (BL) – Issued by the carrier.
📜 Foreign Exchange Invoice (If applicable) – For international buyers.

GST Refund for Exports

🔹 For Exports under LUT/Bond → Exporters can claim Input Tax Credit (ITC) refund on GST paid for inputs.
🔹 For Exports with IGST Payment → Refund is processed automatically through ICEGATE after customs clearance.