Find
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.
GST
What to write on an export invoice under LUT
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Rule 46, CGST Rules 2017; Circular 8/2017-GST
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.
Close
- Add the export endorsement line in your invoice template.
- Show LUT ARN and financial year.
- Show the foreign client's address and country.
- Show IGST at 0 and the currency of billing.
Connect now
A Savvy replies in minutes.
Fixed price before you pay. Your Savvy is paid only after you accept the work.
General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.