Two ways to export
- Without payment of tax: you furnish a LUT or bond, and the invoice carries no IGST
- With payment of tax: you charge IGST on the invoice and later claim a refund
What to put on the invoice
- Your details and GSTIN, invoice number and date
- The overseas customer's name, address and country
- Description, HSN or SAC code, quantity and value of each item
- The currency, and the value in Indian rupees where required
- A statement such as 'Supply meant for export under bond or Letter of Undertaking without payment of integrated tax', or 'Supply meant for export on payment of integrated tax'
- The LUT or bond number, and for goods the shipping bill details
Create one
The free GST invoice generator has two export modes, with or without IGST, a currency selector and fields for the LUT number and shipping bill. Export rules have many conditions, so GST rates and rules change, so always check the current rate for your goods or services on the official GST portal or with your tax professional.