What is an Export Invoice under GST?

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By Sakshi Shah on February 18, 2019

Export means sale of goods or services to a person located outside India. Under GST, Exports falls under the category of zero-rated supplies. When a seller exports goods or services to its buyer, he must issue an invoice. An exporter shall issue a Tax Invoice as per the GST Rules with the additional details of export.

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

How many copies of an Export Invoice should be issued?

There is no term such as an Export Invoice under GST. Thus, a seller making exports should issue a Tax Invoice with details of export.

What is a Tax Invoice under GST?

When the seller issues a tax invoice in case of export, he must mention the following text :

  • If IGST has been paid – “Supply meant for export on payment of IGST”
  • If IGST has not been paid – “Supply meant for export under bond or LUT without payment of IGST”

Copies of invoice to be issued is same as in case of tax invoices.

In the case of supply of goods, the seller should issue three copies of an invoice:

  • Original copy: for the buyer and marked as ‘Original for Recipient
  • Duplicate copy: for the transporter and marked as ‘Duplicate for Transporter
  • Triplicate copy: for the seller and marked as ‘Triplicate for Supplier

In the case of supply of services, the seller should issue two copies of an invoice:

  • Original copy: for the buyer and marked as ‘Original for Recipient
  • Duplicate copy: for the service provider and marked as ‘Duplicate for Supplier