Answer

1. F

   Facts

   Rule 46 requires an export invoice to carry an endorsement that the supply is meant for export under bond or LUT without payment of integrated tax. It must also show the recipient's name, delivery address, and country of destination.

2. P

   Provisions and law

   • Rule 46, CGST Rules 2017Contents of a tax invoice, including the endorsement for export under bond or LUT without payment of IGST
   • Circular 8/2017-GSTLUT available to all exporters except those prosecuted for evasion above ₹250 lakh; valid for the financial year; deemed accepted if not accepted within 3 working days
3. A

   Analysis

   Use wording close to the rule, such as Supply meant for export under LUT without payment of integrated tax, and add the LUT ARN and financial year. Show IGST as zero. For goods, also show port code and shipping bill details when known. Clean invoices make refunds and audits smoother.

4. C

   Conclusion

   1. 1Add the export endorsement line in your invoice template.
   2. 2Show LUT ARN and financial year.
   3. 3Show the foreign client's address and country.
   4. 4Show IGST at 0 and the currency of billing.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.