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October 13, 2023

The Essence of GST Export Invoices

The Essence of GST Export Invoices

In the complex world of international commerce, understanding the nuances of a GST Export Invoice is not just a matter of paperwork—it’s an essential key to successful trading. These invoices serve as a bridge between exporters and importers, carrying crucial details and documentation that facilitate smooth transactions. So, let’s embark on a journey to explore the realm of GST Export Invoices.

What’s in a GST Export Invoice?

At first glance, a GST Export Invoice may seem similar to a regular tax invoice, but it holds a special significance. It’s a comprehensive record of everything being exported, showcasing not only the goods and services but also the outstanding balance owed by the importer to the exporter. This document isn’t just a formality; it plays a pivotal role in claiming insurance and serves as evidence of a transaction between the two parties.

Moreover, these invoices are essential for the government to ascertain the export value, calculate applicable taxes, and assist in the intricacies of shipping paperwork.

Key Details in a GST Export Invoice

A GST Export Invoice isn’t just a laundry list of products and numbers; it’s a comprehensive dossier of critical information. Here’s what it typically includes:

  • Exporter and Importer Information: The names and details of the exporter and the importer are the bedrock of the invoice.
  • Invoice Essentials: This covers the basics like invoice number, date of issue, due date, export type, shipping bill details, total invoice value, and the exporter’s GSTIN (Goods and Services Tax Identification Number).
  • Packing and Shipping: This section dives deep into the logistics, including details about the port of destination, container numbers, vessel names, HSN (Harmonized System of Nomenclature) code of goods, the rate of goods, quantity in units, and the consignment’s total value. It also documents any local transport used to move goods to the port and lists the shipping mark and container seal number.

Types of Exports in GST Invoice Forms

Exporting isn’t a one-size-fits-all endeavor. There are different categories, each with its own requirements:

Deemed Exports:

 These are goods transported to Export Oriented Units (EOUs) before they reach their final destination.

Letter of Undertaking (LUT) or Bond:

Exporters can use LUT or a bond to export without Integrated Goods and Services Tax (IGST). The LUT, issued by the government, allows exporters to claim input tax credit for the inputs used in their exports.

IGST Exports:

 If you’re paying IGST to export products, you can request a GST refund, provided you furnish accurate information in the GSTN (GST Network) and the customs systems.

Special Economic Zone (SEZ) Exports

Exporting to Special Economic Zones falls into a unique category. These are considered zero-rate supplies and are labeled as SEZ with IGST. Importantly, they are exempt from paying IGST on exports.

When to Raise an Export Invoice?

For goods, you can generate an export invoice when the products are segregated and prepared for delivery or even before they leave your premises. When exporting services, the invoice can be raised either before or after the services are rendered.


In conclusion, understanding the intricacies of GST Export Invoices is not just a legal requirement but a vital aspect of thriving in the global marketplace. It ensures seamless transactions, promotes compliance, and facilitates international trade while helping businesses flourish on the global stage. So, keep those invoices ready; they’re your passport to the world of international commerce, and a testament to the integrity of your business in the global marketplace.

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