A GST-compliant export invoice for Indian businesses shipping goods or services internationally with zero-rated IGST.
The export invoice is a critical document for Indian businesses engaged in international trade. Under GST, all exports from India are treated as zero-rated supply under Section 16 of the IGST Act, which means either IGST is charged at the applicable rate and refund is claimed later, or the supply is made under a bond or Letter of Undertaking (LUT) without payment of IGST. This template supports both methods with clear declarations. It includes all fields required by Indian customs for export clearance: the Authorised Dealer (AD) code of the bank through which export proceeds will be received, the shipping bill number and date (assigned by customs after filing), port of loading and discharge, and country of final destination. The template also includes the mandatory declaration for LUT exports: "Supply meant for export under bond or Letter of Undertaking without payment of Integrated Tax". For exporters who pay IGST and claim refund, the template shows the IGST calculation clearly. The HS code field supports the 8-digit classification required by Indian customs for duty assessment. The template handles both goods exports (with detailed shipping information) and services exports (where physical shipment details are not applicable but the recipient country and nature of service must be specified).
Indian manufacturers exporting finished goods, trading companies exporting commodities, IT and software companies exporting services, textile and garment exporters, pharmaceutical companies, handicraft exporters, agricultural produce exporters, and any Indian business that ships goods or provides services to clients outside India.
Step 1: Enter your business details including GSTIN, IEC, and AD code. Step 2: Choose export method: with IGST payment or under LUT (without IGST). Step 3: If under LUT, enter the LUT reference number and add the zero-rated declaration. Step 4: Enter the foreign buyer details with country. Step 5: List items with 8-digit HS codes, quantities, and prices in the agreed currency. Step 6: Add shipping details: port of loading, port of discharge, vessel/flight details. Step 7: Enter the shipping bill number (if already filed). Step 8: Specify the exchange rate if billing in foreign currency.
Exports are zero-rated under Section 16 of IGST Act. Two options: (1) Export with IGST payment and claim refund under Section 54, or (2) Export under bond/LUT without IGST (Section 16(3)(a)). LUT must be filed annually on the GST portal (Form GST RFD-11). The invoice must mention either "Supply meant for export on payment of IGST" or "Supply meant for export under bond/LUT without payment of IGST". IEC (Import-Export Code) from DGFT is mandatory. Export proceeds must be realised within 9 months from the date of export (15 months with extension). HS codes must be at least 8 digits for customs classification.
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