Find
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.
GST
E-invoicing for export invoices
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Provisions
Rule 48(4), CGST Rules 2017; Sec 16(1), IGST Act 2017; Sec 16(3), IGST Act 2017
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.
Close
- Set export supply types in the billing system
- Generate IRN for each export invoice
- Add port and shipping bill details as available
- Check GSTR-1 export tables
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