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🌍 GST Export Invoice Generator India

Create GST-compliant export invoices for goods and services — zero-rated IGST under LUT, or IGST-paid with refund claim. Includes shipping bill reference and buyer's country details.

📦 General Goods 💼 Services / IT 🍽️ Restaurant 🏗️ Construction 🚚 Transport 🏥 Medical / Pharma 🛒 E-Commerce 🌍 Export Invoice

📋 Invoice Details

🏢 Seller Details

👤 Buyer Details

📦 Items / Services

#DescriptionHSN/SACQtyUnitRate ₹Tax%Amount

📝 Payment & Notes

💰 Summary

Subtotal₹0.00
CGST₹0.00
SGST₹0.00
Grand Total₹0.00

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GST Export Invoice Format India — Zero Rated & LUT

Exports of goods and services from India are "zero-rated" under GST, meaning no GST is charged on exports. Indian exporters can either export under a Letter of Undertaking (LUT) without paying IGST, or pay IGST upfront and claim a refund after the export is complete. The LUT route is strongly preferred as it avoids blocking working capital in IGST refunds.

A proper export invoice must include the exporter's GSTIN and IEC (Import Export Code) issued by DGFT, the foreign buyer's details, HS code of goods, value in both export currency and INR, and a declaration that the supply is being made under LUT. For service exports, the invoice must be in convertible foreign exchange and payment received within one year.

📋 LUT vs IGST Refund — Which is Better for Exporters?

LUT Route (Recommended): File LUT annually at GST portal → Export without paying IGST → Claim ITC refund on inputs used in exports. No cash blocked, faster refund process.

IGST Payment Route: Pay 18% IGST on invoice value → File GSTR-1 → Customs validates Shipping Bill → IGST refund auto-processed. Cash flow affected but simpler documentation for small exporters.

How to Create a Export GST Invoice — Step by Step

1
File LUT Before Exporting

File Letter of Undertaking (LUT) on the GST portal (Form RFD-11) before the start of the financial year. This allows you to export without paying IGST.

2
Issue Export Invoice

Select "Export Invoice" as the document type. The supply must be marked as "zero-rated" under GST.

3
Add Buyer's Country Details

Include the foreign buyer's name, country, and address. For service exports, include the currency of payment.

4
Use 0% GST

Under LUT, all export invoices are zero-rated (0% IGST). The invoice amount should be in the agreed currency (USD, EUR, etc.).

5
Include Shipping Bill Reference

For goods exports, include the Shipping Bill number and Customs port code on the invoice once goods are shipped.

6
File GSTR-1 for Refund

Report zero-rated exports in GSTR-1 Table 6A. Customs validation will link with your Shipping Bill for IGST refund tracking.

Mandatory Fields on a GST Invoice

  • Exporter GSTIN and IEC (Import Export Code) number
  • Invoice number and date
  • Buyer name, address, and country
  • Description of goods/services with HS code
  • Quantity, unit, and unit price (in export currency)
  • Total FOB value in INR and foreign currency
  • Declaration: "Supply Meant for Export Under Bond/LUT Without Payment of IGST"
  • Shipping Bill number and date (after customs clearance)
  • Port code and country of destination

GST Rates for Exporters Of Goods And Services From India

CategoryGST RateNotes / Examples
Export of Goods under LUT0% GST (zero-rated)No IGST paid, claim refund of ITC
Export of Services under LUT0% GST (zero-rated)Payment in convertible foreign exchange
Export with IGST payment0% + IGST paid upfrontClaim IGST refund after shipping bill
SEZ Supply (Special Economic Zone)0% GSTZero-rated supply to SEZ units
Deemed ExportsTaxable at applicable rateSupply to EOU, EPCG licence holders

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🌍 Export Invoice — GST Invoice FAQs

Exports of goods and services are zero-rated under GST. Exporters can either: (1) export under LUT (Letter of Undertaking) without paying IGST, or (2) pay IGST and claim a refund. Most exporters choose the LUT route to maintain cash flow.
LUT is a document filed with GST authorities that allows exporters to export without paying IGST. File LUT online at GST portal (Form RFD-11) before the financial year begins. Valid for one financial year and must be renewed annually.
An export invoice must include: GSTIN of exporter, invoice number and date, buyer name and address (with country), description of goods/services, HS code/SAC, quantity and unit, total value in foreign currency (and INR equivalent), "Supply Meant for Export Under Bond/LUT", and shipping bill details.
Yes. Service exporters (IT, consulting, design) can file LUT and raise zero-rated IGST invoices for foreign clients. The payment must be received in convertible foreign exchange within 1 year. This applies to export of services under GST (services to overseas clients used outside India).