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Export Invoice › Help › Using it
How to make an export invoice
Exports and supplies to SEZ units are zero-rated: either you pay IGST and claim a refund, or you export without IGST under a Letter of Undertaking (LUT). The invoice must say which.
Step by step
- Your business details. GSTIN, address, City / town and PIN.
- Choose the type. Export with IGST paid, export under LUT or bond (no IGST), or the same two for an SEZ.
- Buyer and delivery address. Foreign buyer's name and address (or the SEZ unit with GSTIN).
- Items in rupees. HSN/SAC, quantity, rate in ₹, IGST rate (0% under LUT).
- Export details. Currency and exchange rate, country of destination, port code, shipping bill number and date, LUT reference.
- Save, print or share. It prints the Rule 46 endorsement and the value in foreign currency.
Worked example
Goods worth USD 5,000 at ₹84.20 = ₹4,21,000 to Dubai under LUT: IGST 0%, "Supply meant for export under LUT without payment of IGST", LUT ARN AD030426…
Rules and dates
Section 16 of the IGST Act (zero-rated supply); Rule 96A for LUT (file a fresh LUT on the portal each financial year, Form GST RFD-11). The invoice must carry the endorsement under Rule 46.
Common mistakes and how to fix them
- Charging CGST + SGST on an export. Exports are inter-state supplies: IGST or LUT only.
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