An export invoice for services billed in USD needs everything a GST tax invoice needs — your details, a consecutive invoice number, date, recipient, description, SAC and value — plus export-specific items: the amount in US dollars, the LUT declaration "Supply meant for export under LUT without payment of IGST" (if you export under LUT), the client's foreign address and clear SWIFT payment instructions. Get it right once as a template and every invoice flows straight into your GST return and your monthly EDF.
Key takeaways
- Show the amount in USD; showing a rupee equivalent is common practice for GST reporting — ask your CA how they want it shown.
- Under LUT, charge no IGST and print the LUT wording.
- Include SAC, place of supply and the client's full address outside India.
- Give complete bank details: account name, number, bank name, SWIFT code and any intermediary bank your bank specifies.
- Each USD invoice becomes one row in Part 2B of your monthly EDF.
The complete field list
| Section | Field | Notes |
|---|---|---|
| Header | "Tax Invoice" or "Export Invoice" | Many exporters write "Tax Invoice — Export of Services" |
| Supplier | Legal name, address, GSTIN, PAN | Exactly as on GST registration |
| Supplier | IEC (if you have one) | Useful for export benefits; the EDF has a field for it |
| Invoice | Number and date | Consecutive, up to 16 characters, unique per financial year |
| Recipient | Client's legal name and full address with country | Recipient must be outside India for an export |
| Recipient | Client's tax ID, if they ask | E.g. a US EIN or VAT number — optional, client-driven |
| Supply | Place of supply | Outside India (state the country) |
| Supply | Description of services and period | Specific: "API development, Sprint 7, 1–14 Oct 2026" |
| Supply | SAC code | E.g. 998314 for IT design and development; confirm with CA |
| Amount | Quantity / hours, rate, amount in USD | Line items help the client approve |
| Amount | Total in USD, in figures and words | "US Dollars Twelve Thousand Four Hundred Only" |
| Amount | Rupee equivalent and exchange rate used | Practice varies; follow your CA's method |
| Tax | IGST: nil (under LUT) | Or IGST charged if you export with payment of tax |
| Declaration | "Supply meant for export under LUT without payment of IGST" | Plus LUT reference number if you like |
| Payment | Due date / terms | E.g. "Net 30" |
| Payment | Bank details for SWIFT | Account name, number, bank, branch, SWIFT code |
| Payment | Intermediary bank (if your bank specifies one) | Ask your bank; don't guess |
| Payment | Charges | "All bank charges to be borne by remitter (OUR)" if agreed |
| Payment | Reference request | "Please quote invoice number with payment" |
| Contract | PO or contract number and date | Also goes in your EDF Part 2B row |
| Signature | Authorised signatory | Name and designation |
A filled sample
Here's how Vistara Code Works LLP, a fictional Indore software firm, bills a US client:
TAX INVOICE — EXPORT OF SERVICES
Vistara Code Works LLP [Registered address], Indore, Madhya Pradesh GSTIN: 23AAXFV0000A1Z0 (sample) | PAN: AAXFV0000A (sample)
Invoice no.: VCW/E/26-27/038 | Date: 15 October 2026 Place of supply: Outside India (United States)
Bill to: Copperline Health Inc, [street address], Denver, CO, United States PO no.: CH-PO-2026-0917 dated 2 September 2026
Description SAC Hours Rate (USD) Amount (USD) Patient-portal API development, 1–15 Oct 2026 998314 160 55.00 8,800.00 QA and regression testing, 1–15 Oct 2026 998314 72 50.00 3,600.00 Total 12,400.00 Amount in words: US Dollars Twelve Thousand Four Hundred Only IGST: Nil Rupee equivalent: ₹10,41,600 at ₹84.00/USD (for GST reporting)
Supply meant for export under LUT without payment of IGST.
Payment terms: Net 30 — due 14 November 2026 Bank details: Account name: Vistara Code Works LLP | Account no.: [ ] | Bank: [ ], [branch] | SWIFT: [ ] Charges: All bank charges to be borne by remitter (OUR). Please quote invoice no. VCW/E/26-27/038 in your payment reference.
For Vistara Code Works LLP [Signature] — Designated Partner
Every identifier above is a dummy. Use your own. Our export invoice generator builds this layout automatically, and the amount in words converter handles both the USD wording and the rupee lakh format.
How this invoice feeds the EDF
Since 1 October 2026, every invoice to a foreign client goes into your monthly EDF. Vistara's invoice above becomes this Part 2B row in its October 2026 EDF, due 30 November 2026:
| Column | Entry |
|---|---|
| Recipient | Copperline Health Inc, Denver, CO |
| Country | USA |
| Invoice no. / date | VCW/E/26-27/038, 15-10-2026 |
| Currency / amount | USD 12,400 |
| NRV | USD 12,400 |
| Description | Software development and testing |
| SAC | 998314 |
| Contract no. / date | CH-PO-2026-0917, 02-09-2026 |
The invoice value is ₹10.4 lakh, just over the ₹10 lakh line, so the bank will need the FIRA and a matching instruction to close the entry, rather than the simpler periodic declaration. The realisation deadline is 15 July 2027.
USD-specific details worth getting right
Exchange rate. The rate for GST reporting and the rate for the EDF's total value in rupees can follow different conventions. Pick a method with your CA and use it consistently. Our article on the exchange rate for GST on export invoices goes into the options.
Intermediary banks. USD payments often route through a correspondent bank in the US. Some Indian banks give customers a specific intermediary bank and account to quote. Ask yours, and copy it exactly.
Charges. If your rate assumes you receive the full USD 12,400, say so: "OUR" charges. Even then, intermediaries sometimes deduct a small fee — note any shortfall when matching.
Cents. If an invoice has cents, show them consistently on the invoice and in Part 2B.
This is general information, not legal or tax advice.
Frequently asked questions
What must an export invoice in USD include?
Your name, address, GSTIN and PAN; a consecutive invoice number and date; the client's name and foreign address; place of supply outside India; description and SAC; amount in USD in figures and words; IGST nil with the LUT wording (if under LUT); and full SWIFT payment details.
Do I need to show the rupee value on a USD export invoice?
Many exporters show the rupee equivalent and exchange rate for GST reporting. Practice varies, so follow your CA's advice on whether and how to show it, and use the same method consistently.
What is the LUT wording on an export invoice?
Under an LUT, the invoice should carry the line "Supply meant for export under LUT without payment of IGST". It shows that you're exporting without charging IGST under a valid LUT.
How does a USD invoice appear on the EDF?
As one row in Part 2B with the client's name, country, invoice number and date, currency (USD), amount, NRV, description, SAC and contract reference. The EDF is filed within 30 days from the end of the invoice month.
Should I ask clients to pay charges as OUR?
If your contract says the client bears bank charges, ask for OUR. It reduces deductions from your payment, although intermediary banks can still sometimes take a fee.
Bottom line
A complete USD export invoice saves you work three times — at payment, at GST time and on your EDF. Build one in our free export invoice generator, then drop it into the monthly EDF form generator.
This guide is general information for Indian businesses, not legal or tax advice. Rules and bank processes change — confirm specifics with your AD bank or chartered accountant.