Export Invoice Under GST and LUT: Format and Mandatory Fields
What changes on an export invoice under GST in India — and how that differs from the trade commercial invoice banks and buyers examine.
Indian exporters work with two overlapping ideas of an export invoice: the GST tax invoice / export invoice rules under GST law, and the commercial invoice the foreign buyer and bank examine. Mixing them up causes filing errors and document mismatches.
This article is informational only — not tax advice. Confirm current GST and customs practice with your CA and CHA.
Export Invoice Format Under LUT: Mandatory Fields
CGST Rule 46 sets what a GST invoice must carry, with extra lines for exports. On an export invoice under a Letter of Undertaking (LUT), check for:
- The export declaration, word for word: "SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX". If you export on payment of IGST instead, use "SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX".
- LUT ARN and date — the acknowledgement number of the LUT filed on the GST portal for the current financial year. The same ARN goes on the shipping bill.
- IGST shown as zero (or 'not applicable') on each line under LUT. Under IGST-paid exports, the rate and amount are shown.
- Invoice number — a consecutive serial number of up to 16 characters, unique for the financial year.
- Exporter's GSTIN, name and address; the recipient's name and address and the delivery address; and the country of destination.
- HSN code, description, quantity, unit and value for each line, with the invoice currency and the exchange rate used for the INR value.
Goods exported under LUT must actually leave India within three months of the invoice date (CGST Rule 96A). Otherwise IGST becomes payable with interest. The LUT itself is filed once per financial year on form GST RFD-11.
What GST Cares About
- Correct invoice type and declarations for export of goods (including LUT/bond vs IGST-paid exports, as applicable)
- GSTIN, invoice number series, and prescribed fields under GST invoicing rules
- Values that support your GSTR reporting and refund or LUT positions
What the Buyer and Bank Care About
- Trade commercial invoice content: Incoterms, origin, payment terms, LC references
- Consistency with packing list and transport document
- Exact names and amounts matching the credit
Practical Document Workflow
- Finalise goods, quantity, and value for the shipment.
- Issue the export/GST invoice as required for Indian compliance.
- Ensure the commercial invoice presented abroad tells the same quantity and value story.
- File the shipping bill from final figures — not from a draft quote.
Common Mistakes
- Missing or paraphrased LUT declaration — the wording is prescribed, so copy it exactly
- Quoting last year's LUT ARN after 31 March
- Changing price after the shipping bill is filed
- Assuming a domestic tax invoice layout is enough for a foreign LC presentation
- Goods description that differs between GST invoice, commercial invoice, and packing list
Frequently Asked Questions
Is a GST export invoice the same as a commercial invoice?
They can be the same PDF in simple shipments, but the compliance audience differs. Foreign banks still examine trade fields; GST officers examine GST fields. Both stories must reconcile.
What is the LUT declaration on an export invoice?
"Supply meant for export under bond or letter of undertaking without payment of integrated tax", printed on the invoice together with the LUT ARN. It tells GST authorities why no IGST is charged.
Do I need to mention the LUT number on the export invoice?
It's standard practice to quote the LUT ARN and date on the invoice, and the ARN is required on the shipping bill. Use the ARN for the current financial year.
Do I need LUT for every export invoice?
LUT/bond vs IGST-paid export is a compliance choice governed by GST rules and your facts. Ask your CA — do not copy another exporter's setup blindly.
Keep one shipment record for quantities and values, then meet GST and trade presentation needs from the same numbers. See the commercial invoice format for export, the commercial invoice guide and the shipping bill format guide for the customs side.
Informational only — not legal, banking, tax, or customs advice. Always verify document and LC requirements with your bank, CHA / customs broker, and buyer before presentation.