Export Invoice Format Under explained: this guide covers what Export Invoice Format Under means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Overview
This article provides a detailed explanation of Export Invoice Format Under GST under the CGST/IGST Act and GST Rules. Understanding these provisions is critical for every GST-registered taxpayer to ensure compliance and avoid penalties.
Relevant provisions: Rule 46 + Section 31, read with applicable CGST/SGST Rules and CBIC Circulars. Updated with Finance Act 2025 amendments and latest CBIC notifications up to March 2026.
What the Law Requires
Rule 46 + Section 31 establishes the framework for export invoice format. The provisions cover scope, conditions, time limits, documentation, and consequences of non-compliance. The corresponding Rules provide detailed procedures, forms, and formats.
Applicability
| Taxpayer Type | Applicable? | Notes |
|---|---|---|
| Regular Taxpayer | Yes | Full compliance required |
| QRMP Scheme | Yes, modified | Quarterly filing for turnover up to Rs. 5 crore |
| Composition Dealer | Limited | Simplified scheme; limited ITC |
| E-commerce Operator | Yes | Additional TCS obligations |
| Casual/Non-resident | Yes | Advance tax deposit required |
Practical Examples
Example 1: Amit runs a trading business in Faridabad (turnover Rs. 2 crore). He is a regular GST taxpayer. For export invoice format, he must ensure proper documentation, timely filing, and accurate reporting in GSTR-1 and GSTR-3B.
Example 2: A manufacturer exports goods worth Rs. 50 lakh under LUT (Letter of Undertaking). The export is zero-rated under Section 16 of IGST Act. The manufacturer can claim refund of accumulated ITC on inputs used for such exports.
Calculation Example:
| Particular | Amount (Rs.) |
|---|---|
| Taxable Value | 5,00,000 |
| CGST @ 9% | 45,000 |
| SGST @ 9% | 45,000 |
| Total Invoice Value | 5,90,000 |
Key Facts About Export Invoice Format Under
- Applies in: All states across India, under the relevant central law.
- Mode: Mostly online via the official government portal.
- Typical timeline: Ranges from a few days to a few weeks depending on the case.
- Non-compliance: May attract penalties, interest or late fees.
- Expert help: TaxClue completes Export Invoice Format Under end to end for you.
What is export invoice format?
Rule 46 + Section 31 of the CGST/IGST Act governs export invoice format. It covers requirements, procedures, and penalties.
What is the penalty?
Varies from Rs. 10,000 to 100% of tax. Interest at 18% on all shortfalls. Prosecution for fraud above Rs. 5 crore.
Over 90% of compliance penalties in India arise from missed due dates — timely handling of Export Invoice Format Under can save businesses thousands of rupees each year.
Export Invoice Format Under: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.
An export invoice for supply of goods/services out of India, showing both options — export under LUT (without payment of IGST) and export with payment of IGST (refund route) — per Section 16 of the IGST Act, 2017 and Rule 46.
EXPORT INVOICE
(Rule 46 of CGST Rules + Section 16 of IGST Act, 2017 — Zero-rated supply)
Endorsement (choose one):
• "SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX" — LUT ARN [AD______], OR
• "SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX"
| Exporter: [Legal Name] [Address, State, PIN] GSTIN: [22ABCDE1234F1Z5] IEC: [Import-Export Code] |
Invoice No.: [EXP/26-27/009] Date: [DD-MM-YYYY] Place of Supply: [Country of destination] Currency: [USD] Exchange Rate: [₹__ /USD] |
| Consignee/Buyer: [Name] [Foreign Address, Country] |
Shipping Bill No./Date: [___] Port Code: [INXXX] Incoterms: [FOB/CIF] |
| Sr. | Description | HSN/SAC | Qty | Rate (USD) | Value (USD) | Value (₹) | IGST % | IGST (₹) |
|---|---|---|---|---|---|---|---|---|
| 1 | [Handicraft — Brass Statues] | [8306] | [100] | [50.00] | [5,000.00] | [4,15,000.00] | [Under LUT: Nil] / [With tax: 18%] | [Nil] / [74,700.00] |
| Total | ₹4,15,000.00 | [Nil / 74,700.00] | ||||||
Total Invoice Value: USD [5,000.00] (₹[4,15,000.00]) — [under LUT, no IGST] / ₹[4,89,700.00] [with IGST].
| For [Legal Name] ____________________ Authorised Signatory |
- Exports are zero-rated (Section 16, IGST Act). Route 1 — export under LUT/Bond without paying IGST and claim refund of unutilised ITC. Route 2 — pay IGST and claim refund of the IGST paid (shipping bill acts as the refund application).
- Furnish Letter of Undertaking in Form GST RFD-11 before exporting without payment of tax; obtain the LUT ARN and quote it on the invoice.
- Mandatory export fields: recipient name/address/country, invoice number/date, HSN, value, and the prescribed endorsement (Rule 46 proviso). Report under Table 6A of GSTR-1.
- Convert foreign currency at the CBIC notified/RBI reference rate on the date of the time of supply; retain the shipping bill, BRC/FIRC and LUT for refund.
Disclaimer: This is a general-purpose template for reference only. Facts, figures, stamp duty and clauses vary with your situation and state law — have it reviewed before use. Need this professionally drafted, stamped and filed? Talk to a TaxClue expert.