VAT & GST
India GST export invoices: IGST, LUT and required endorsements
Indian GST export invoices have detailed prescribed fields and an export endorsement that changes according to whether IGST is paid or the supply is made under bond or Letter of Undertaking.
Decision summary
- Use a unique serial number for the financial year.
- Show supplier GSTIN, recipient and destination details.
- Use the correct export endorsement for IGST payment or LUT/bond.
- Keep the invoice aligned with shipping, LUT and refund records.
Start with the prescribed tax-invoice particulars
The invoice rules call for supplier name, address and GSTIN, a consecutive serial number unique for the financial year, issue date, recipient details, classification, description, quantity for goods, values, tax rate and tax amount where applicable.
Export invoices replace some domestic recipient details with the recipient name and address, delivery address, destination country and other export information required by the rule.
Choose the export endorsement that matches the method
The invoice endorsement distinguishes an export on payment of IGST from an export under bond or Letter of Undertaking without payment of IGST. Use the wording specified by the current rule rather than a shortened generic “zero-rated export” label.
The commercial invoice, shipping bill and GST return data should reconcile. Inconsistent invoice numbers, currency values or destination details can delay matching and refund work.
Review point: The invoice endorsement is not a substitute for furnishing a valid LUT or meeting the applicable export and realisation conditions.
Export of services has additional tests
A foreign customer and foreign currency do not automatically make a service an export for GST. The supplier and recipient locations, place of supply, payment and relationship between establishments all matter.
Document the contract, recipient location, place-of-supply reasoning and payment realisation alongside the invoice. Supplies to related establishments or work performed for an Indian beneficiary may require closer review.
Keep currency and reporting values connected
Export contracts and invoices may use permitted currencies, while GST reporting uses Indian-rupee values. Record the exchange rate and date applied under the relevant customs or GST valuation rule.
Keep the original currency visible for the customer and the converted reporting value in the accounting record. Avoid silently replacing one with the other after issue.
Common questions
What wording belongs on an Indian export invoice?
The prescribed endorsement depends on whether the export is made on payment of IGST or under bond/LUT without payment of IGST. Use the current rule wording.
Is every service to a foreign client an export of services?
No. Location, place of supply, payment and establishment relationship tests must be satisfied.
Does the invoice need the destination country?
The export invoice rules include recipient, delivery and destination-country details in place of certain domestic particulars.
Primary sources
Use these current public sources to verify the treatment for your transaction.
- Tax Invoice, Credit and Debit Notes RulesCentral Board of Indirect Taxes and Customs
- LUT and bond circularCentral Board of Indirect Taxes and Customs