GST Invoice for Export purpose

Endorsement in GST Tax Invoice under Exports

How to prepare Invoice for export if GST involved? Is Invoice prepared as normal for export purpose also? Are there any changes to be effected in Export Invoice, if GST involved?

GST Invoice for Export PurposeAs you know, export of goods from India attracts nil GST. However, if GST is paid at any point of time against exports from India can be either refunded or can be exported under bond without paying GST.

If IGST is involved on any exports from India, the Export Invoice has to be reflected an endorsement as “Supply meant for Export on Payment of IGST” or “Supply meant for Export under bond without payment of IGST”.

Any movement of goods for export where IGST is leviable can be effected in two methods. Either the exporter from India can pay IGST in advance and gets refund later after exports by submitting required documentary proof for exports or the exporter can execute a bond against IGST leviable against such goods. If a bond is executed by an exporter against IGST payable against such export goods, the exporter can cancel such bond by producing required proof of documents of exports.


The contents in Export Invoice remains same except inclusion of following information:

1. An endorsement in Export Invoice as “SUPPLY MEANT FOR EXPORT ON PAYMENT OF IGST” or “SUPPLY MEANT FOR EXPORT UNDER BOND WITHOUT PAYMENT OF IGST”, as the case may be, and shall, in lieu of the details.

2. Name and address of the recipient

3. Address of Delivery

4. Name of the country of Destination

5. Number and date of application of removal of goods for Export (ARE-1)

The above procedures are same as central excise procedures for movement of goods for export, previous to introduction of GST except slight changes in procedures


As per recent developments in international trade, instead of Export Invoice and Export packing list, a single document called ‘Export invoice cum Packing list’ is accepted in customs and other authorities worldwide.


Impact of GST on imports in India

Applicable import duty after GST implantation

How to calculate IGST under imports?

Changes in IEC after GST

Linking IEC with GSTIN in customs

Import under EPCG after GST

GST on imports by EOUs and SEZs

Changes of operation of SEZ

Does CVD exists under project imports?

Baggage clearance after GST implementation

Refund of SAD paid on imports

How to claim ITC under imports?

Procedures to claim Drawback after GST implantation

How to claim IGST refund on exports?

Export procedure changes after GST implementation

Factory stuffing procedures after GST implementation

Import of goods attracts IGST but not CVD under GST regime

Import goods attracts IGST and CVD under GST regime

Import Goods attract IGST, CVD and Compensation Cess under GST regime

Safeguard duty and Anti-dumping duty after GST implementation

The above information is about tips to prepare GST Tax Invoice for Export purpose. You may express your views about Tax Invoice for Export purpose.  


Relation Information links:

Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

Contents of GST Tax invoice 

Maximum allowed time to issue Tax Invoice after supply of Goods or/and Services 

Manner of Issuing GST Invoice 

How to obtain Invoice Reference Number of GST?

What are the contents of Bill of Supply under GST? 

Debit Invoice (Debit Note) to original Invoice under GST Invoice 

Can a GST Invoice be changed after issuing? 

How to issue Credit Invoice under GST in India? 

Contents of GST Tax Invoice of ISD 

GST Tax invoice of Banks and financial institutions 

GST Tax Invoice of Transport Company 

GST Invoice of Passenger Transporter

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Is amendment of GST registration allowed in India?
Cancellation of GST registration in India
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Who is Stevedores
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Why demurrage/detention waiver period is required at destination for import
Why do carriers balance weight and volume while charging freight amount in Exports?
Why does Palletization require?
Why labeling and marking in Export business?
The term FCL. What is FCL means
The term LCL. What does LCL mean?
Tips to exporters on Documentation
How does First Appraisement system of import customs clearance procedures work?
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How does STP units work in India?
How does TT (Telegraphic Transfer) work?
Transferability of Bill of Lading


A G KHARBHIH : if you could provide samples on Export Documents where transportation of goods is by Land and Mode of Shipment from Source to Border is by vehicle. Q.1. Does Export of goods from India to other Country attracts GST/Tax/Duties? Q.2. Is it mandatory for taxable or non-taxable person of North East Exporter to get themselves registered with different Government Agencies namely; Servicer Tax Registration, Sales Tax Registration, GST Registration or other?

subhash banka: good

T C Katoch: How to claim the ITC when the export goods are sent under bond or LUT in GST.

jkkg: what is benefit

Dilip Kumar: Where to apply the bond for making export without payment of IGST

PRAJYOT JAIN: Please suggest the format as per GST RULE for PROOF OF EXPORT submission, can we use our existing format ANNEXURE-19 for PROOF OF EXPORT submission.

Armel: Hi, I have foreign buyers who contacted me to purchase equipment for a training institute outside India. I am not a manufacturer or a supplier. My job is to purchase those parts on their behalf from different vendors and ship them. I would like to know what Export promotion Council is suitable for me to join. Do I need to register for GTS? I have IE code and registered LLP as Brini Global Services LLP, in India.

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