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GST Invoice for Exports & Zero-Rated Supplies: Complete Guide
Exporting goods or services from India? Here's the exact invoice format, LUT filing process, and how zero-rating works under GST.
12 Mar 20269 min read
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Free Export Invoice Generator
For exports of goods or services from India. Zero-rated under LUT or with IGST payment (claim refund). 8-digit HSN, shipping bill, foreign currency — all built in.
- CBIC Rule 46 compliant
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Overview
What is an Export Invoice?
An export invoice is a tax invoice issued for the export of goods or services. Under Section 16 of the IGST Act, exports are zero-rated — meaning the supply is taxable but the effective tax rate is zero, and the supplier can either pay IGST and claim a refund, or supply under a Letter of Undertaking (LUT) without paying any tax.
It must follow the standard tax-invoice format with a few additions: place of supply is "Other Territory" (state code 96), HSN must be 8-digit, and the document must show the export type (with payment / under LUT), the shipping bill / port code (for goods), and the foreign currency along with the INR equivalent.
Exports are reported in Table 6A of GSTR-1. For IGST-paid exports, the GSTR-1 data flows to ICEGATE for refund processing — so the shipping bill number and port code must match exactly.
When to issue an Export Invoice
- Export of goods outside India.
- Export of services (recipient outside India, payment in convertible foreign exchange or INR per RBI permission).
- Supplies to SEZ units or developers (treated as exports under GST).
- Deemed exports (specified categories — separate refund route).
Fields
Mandatory fields on an Export Invoice
- "EXPORT INVOICE" / endorsement
- Either "SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX" or "...UNDER LUT WITHOUT PAYMENT OF TAX".
- Buyer details
- Name and address of recipient outside India. No GSTIN.
- HSN (8-digit) / SAC
- 8-digit HSN is mandatory for export of goods regardless of turnover.
- Place of supply
- State code 96 — "Other Territory".
- Shipping bill / port code
- For goods exports — required for IGST refund matching.
- Currency & exchange rate
- Invoice in foreign currency with INR equivalent at the CBIC notified rate on the invoice date.
- LUT reference number
- If exporting under LUT, the ARN of the active LUT must be shown.
How it works
Generate in 3 simple steps
- 1
Fill in details
Choose export type (LUT or with IGST), foreign currency, buyer details, and 8-digit HSN.
- 2
Preview live
The correct endorsement and zero-rate handling are applied automatically.
- 3
Download PDF
Carries shipping-bill placeholder fields. Report in Table 6A of GSTR-1.
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FAQ
Frequently asked questions
Everything you need to know about export invoice generation.
What is the difference between LUT and IGST-paid export?
Under LUT (filed annually), you export without charging IGST — simpler cash flow but no refund. With IGST payment, you charge IGST, pay it to the government, then claim a refund — slower but works without an LUT.
Do I need to charge GST on an export invoice?
Only if you have not filed an LUT. With LUT, GST = 0 on the invoice. Without LUT, you charge IGST at the applicable rate and claim refund later.
What HSN length is required for exports?
8-digit HSN is mandatory for export of goods, regardless of turnover. For services, 6-digit SAC is sufficient.
Is a GSTIN required for the foreign buyer?
No. Foreign buyers do not have an Indian GSTIN. Leave the field blank — the place of supply (96 / Other Territory) handles the export treatment.
Which currency should the invoice be in?
The invoice can be in any foreign currency. You must also show the INR equivalent at the CBIC rate notified for that calendar month (for goods) or at the RBI reference rate on the invoice date (for services).
Where do exports appear in GSTR-1?
Table 6A. For IGST-paid exports, the data is shared with ICEGATE — match the shipping bill number, date, and port code exactly to get your IGST refund processed without queries.
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Guides
Read before you issue one
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