Glossary
What is an export invoice?
A tax invoice for a buyer outside India, with a few extra fields the customs officer and the GST refund both rely on.
Updated
In short
An export invoice is a GST tax invoice for a buyer outside India, carrying the LUT or IGST wording and shipping details. SimpleERP has no export document type, so you bill an overseas customer with no tax.
An export invoice is the tax invoice for goods or services supplied to a buyer outside India. Besides the usual fields, it carries the endorsement "supply meant for export" with either "on payment of IGST" or "under bond or letter of undertaking without payment of IGST", the buyer's name and delivery address, the country of destination and, for goods, the port code and shipping bill number and date.
Export invoice: a worked example
Lakshmi Steel Furnitures exports 30 LED panels 2×2 to a buyer in Colombo under its LUT for FY 2026-27.
| Field | On the invoice |
|---|---|
| Endorsement | Supply meant for export under letter of undertaking without payment of IGST |
| Value | 30 × ₹1,850 = ₹55,500, IGST nil |
| Country of destination | Sri Lanka |
| Port code and shipping bill | Added once the shipping bill is filed |
| Seller GSTIN | 33AAACL1234A1ZG |
FAQ
Questions, answered
Can I export without paying IGST?
An exporter can ship without paying IGST if it has a valid LUT or bond for the year. The export invoice then says it is under LUT without payment of IGST. Without an LUT you charge IGST, pay it, and claim a refund once the export is complete.
Must the export invoice be in foreign currency?
No rule requires it, but buyers usually want the foreign currency value. GST is reported in rupees at the notified exchange rate. SimpleERP bills in rupees only, so note the foreign currency amount in the invoice notes if your buyer needs it.
Is a commercial invoice the same as an export invoice?
Customs and banks often ask for a commercial invoice and packing list with buyer-specific details. The GST export invoice is the tax document. Many exporters print both from the same data; SimpleERP prints only the GST invoice.
Where do exports go in GSTR-1?
Exports are reported invoice by invoice in GSTR-1 table 6A, with or without payment of tax, along with port code and shipping bill details. Your accountant takes the invoice figures from the sales register.
Related
Keep reading
LUT (Letter of Undertaking)
A declaration filed in Form GST RFD-11 that allows exports and SEZ supplies without payment of IGST.
Read moreZero-rated supply
Exports of goods or services and supplies to SEZ units or developers, which carry no tax but keep input tax credit.
Read moreTax invoice
The document a GST-registered business issues for a taxable sale, with the mandatory GST fields.
Read more
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