Proforma Invoice for Export from India: Format, Fields and Sample
Overseas buyers need a proforma invoice to pay an advance, open an LC or get an import licence. Here's the format Indian exporters should use, every field it needs, and a sample layout.
A proforma invoice for export is a preliminary invoice the exporter sends before shipment, so the buyer can pay an advance, open a letter of credit or apply for an import licence. It must show the parties, goods with HS codes, quantity, price, currency, Incoterm, payment terms, bank details and a validity date. It's not a demand for payment and isn't used for GST.
For an Indian exporter, the proforma is often the first formal document a new buyer sees. Their bank may build the LC from it, and your final commercial invoice will be checked against it. Get it right once and the rest of the shipment's documents have a clean base.
What a proforma invoice is used for
- Advance payment: the buyer's bank needs it to remit an advance.
- Opening an LC: the buyer's bank uses it to draft the credit, including goods description, amount and Incoterm.
- Import licences and permits: some countries require one before goods can be imported.
- Internal approval: the buyer's purchasing team uses it to confirm the order.
- Customs estimate: the buyer's broker may use it to estimate duty.
Fields every export proforma invoice needs
| Section | Fields |
|---|---|
| Header | "Proforma Invoice" title, PI number, date, validity date |
| Exporter | Legal name, address, IEC, GSTIN, contact |
| Buyer | Name, address, country, tax or import ID if required |
| Goods | Description, HS code, quantity, unit, unit price, total |
| Terms | Currency, Incoterm 2020 with named place, payment terms, delivery or shipment time |
| Logistics | Port of loading, port of discharge, country of origin, estimated packages and weights |
| Bank | Bank name, account name and number, SWIFT, AD code where relevant |
| Footer | Declaration that it isn't a final invoice, authorised signatory |
Sample layout
PROFORMA INVOICE
PI No: PI/2026/041 · Date: 12 Oct 2026 · Valid until: 11 Nov 2026
Exporter: [Company name, address], IEC: [10-digit IEC], GSTIN: [GSTIN]
Buyer: [Company name, address, country]
Goods: Cotton bath towels, 500 GSM, 70×140 cm, HS 6302.60 · Qty 5,000 pcs · USD 3.20/pc · Total USD 16,000.00
Terms: FOB Mundra (Incoterms 2020) · 30% advance, 70% against scanned B/L · Shipment within 45 days of advance
Origin: India · Est. 250 cartons, gross weight 2,850 kg
Bank: [Bank, account number, SWIFT]
This is a proforma invoice and not a demand for payment.
Download a ready-made layout from the proforma invoice template, or see the proforma invoice guide for how it's read internationally.
India-specific points
- Show your IEC and GSTIN. Buyers' banks increasingly expect them, and they must match the shipping bill later.
- Use the 8-digit ITC(HS) code you'll file on the shipping bill, or at least the internationally shared 6 digits. See HS codes on export invoices.
- No GST on the proforma. The GST export invoice, under LUT or with IGST paid, is issued at the time of supply. See export invoice under GST and LUT.
- Quote the advance reference. When the advance arrives, your bank links it to the shipment, so keep the PI number on the remittance advice.
Mistakes that cause problems later
- A vague goods description that the buyer's bank copies into LC field 45A, which your final invoice must then match.
- An Incoterm without a named place, such as "FOB" instead of "FOB Mundra".
- No validity date, so the buyer holds you to an old price months later.
- Quantities or prices that change on the commercial invoice without a revised PI or the buyer's written agreement.
When the order ships, the commercial invoice should carry the same descriptions and prices forward. Here's how to convert a proforma into a commercial invoice without retyping, and how the two differ.
Frequently Asked Questions
Is a proforma invoice mandatory for export?
Not legally, but in practice most buyers need one to pay an advance, open an LC or get an import permit.
Should a proforma invoice for export include GST?
No. A proforma isn't a tax invoice. GST is dealt with on the export tax invoice issued at the time of supply, either under LUT without IGST or with IGST paid.
How long is a proforma invoice valid?
As long as the validity date you print on it. Thirty days is common; shorter if your input or freight costs are volatile.
Can the commercial invoice differ from the proforma?
It can if the order changed, but the buyer should agree in writing. Under an LC, the commercial invoice must match the credit, which is usually built from the proforma.
Bilexor creates the proforma once and converts it into the commercial invoice and packing list, carrying descriptions, HS codes and prices forward without retyping. Get early access. Informational only; confirm buyer-country requirements with your buyer.
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.