Answer

GST

E-invoicing for export invoices

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  1. Facts

    Yes. Exports, with or without payment of IGST, are within e-invoicing for covered taxpayers. The document is reported with the export type, such as with payment or under LUT, and the buyer GSTIN field uses the export code.

  2. Provisions and law

    • Rule 48(4), CGST Rules 2017Notified persons must upload invoice details to the IRP and get an IRN
    • Sec 16(1), IGST Act 2017Exports and supplies to SEZ units or developers are zero-rated
    • Sec 16(3), IGST Act 2017Zero-rated supply can be made under LUT without IGST, with refund of unutilised ITC

  3. Analysis

    A covered exporter who skips IRN for exports risks the invoice not being valid and refund claims being questioned. Use the right supply type, add the port code and shipping details when known, and the data flows to GSTR-1 export tables.

  4. Conclusion

    1. Set export supply types in the billing system
    2. Generate IRN for each export invoice
    3. Add port and shipping bill details as available
    4. Check GSTR-1 export tables

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