What are the details required in an Export Invoice under GST?

Author
By Sakshi Shah on February 18, 2019

Export Invoice is a form of Tax Invoice under GST. A seller making export of goods or services must issue an Export Invoice to his buyers.

What is an Export Invoice under GST?

As per the GST Invoice Rules, an Export Invoice must have the following details:

  1. Export details
    • Shipping Bill Number, Shipping Bill Date and Shipping Port Code
    • Country of Supply
    • Number and date of application for removal of goods for export (ARE-1)
  2. Type of Export
    • Deemed Export
    • Export under Bond/LUT
    • Export with IGST
  3. Seller’s details
    • Legal name of the business
    • Registered address of the business
    • GSTIN of the state from which goods or services are supplied
  4. Buyer’s details
    • Legal name of the business
    • Delivery address
  5. Invoice details
    1. Invoice Number – A serial number, containing alphabets or numerals or special characters like hyphen or dash (-) and slash (/) unique for a financial year
    2. Date of Invoice
    3. Place of Supply – select Other Territory [Read More: List of State Codes under GST]
  6. Item details
  7. Tax details
    • Tax Rate (Central tax, State tax, Integrated tax, union territory tax or cess)
    • Amount of tax charged in respect of taxable goods or services i.e. CGST, SGST, IGST, UTGST, Cess
    • Whether the tax is payable on a reverse charge basis
  8. Total value of supply of goods or services or both
  9. Signature or Digital Signature of the supplier or his authorized representative
Find GST Rate for Goods and Services
Search Rate or HSN by description of good or service

Sample Export Invoice