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

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Sakshi Shah

Export Invoice
GST
GST Invoice
Tax Invoice

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.

Export Invoice GST
Learn more about Export Invoice under GST
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Export Invoice GST
Learn more about Export Invoice under GST
Read More

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
    • The legal name of the business
    • The registered address of the business
    • GSTIN of the state from which goods or services are supplied
  4. Buyer’s details
    • The 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
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Find GST Rate for Goods and Services
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Sample Export Invoice

GST Sample Export Invoice

FAQs

1. Do I have to pay GST on exports?

To boost Exports, the Government had announced Duty Drawbacks under the previous laws for the tax paid on Exports of exempted goods. For GST, the Duty Drawback is only available on customs duty paid on imported goods. An Exporter dealing in Zero-rated goods under GST can claim a refund for zero-rated supplies.

2. What is an Export Invoice?

The Export Invoice is a broader term that encompasses forms like the Commercial Invoice and the Proforma Invoice. These forms have details of the buyer and seller of the goods, a description of the items and the number of goods sold.

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