A GST export invoice for services is a normal tax invoice with a few extra elements: the foreign client's full name and address, the country, the currency, and, if you export under a Letter of Undertaking, the line "Supply meant for export under LUT without payment of IGST". Get those right and the same invoice supports your zero-rating claim, your FIRA matching and the row you enter on the monthly EDF.
Key takeaways
- Export of services is a zero-rated supply; you invoice either under LUT (no IGST) or with IGST paid and refunded later.
- Under LUT, print the declaration "Supply meant for export under LUT without payment of IGST" on the invoice.
- Show the foreign currency amount clearly, and keep the rupee value you use for GST reporting in your records.
- Use the correct SAC code and a description that matches the actual service.
- The invoice number, date, currency and amount flow straight into Part 2B of your EDF.
Why the export invoice carries more weight now
Before October 2026, a services export invoice mainly served GST and your client's accounts department. Under the FEMA (Export and Import of Goods and Services) Regulations, 2026, it also becomes the unit of tracking for RBI. Each invoice is a row on your monthly EDF, and each row stays open in EDPMS until the bank matches the payment.
That means sloppy invoices cost more than before. A missing invoice date or a vague description can cause a GST query, a matching delay and an EDF correction all at once.
The fields an export invoice should carry
Here is a practical field list for a services export invoice. Your CA may add items specific to your business.
| Section | Field | Notes |
|---|---|---|
| Supplier | Legal name, address, GSTIN | Match your GST registration exactly |
| Supplier | PAN, IEC (if any) | Useful for EDF and bank records |
| Invoice | Invoice number | Consecutive, unique within the financial year |
| Invoice | Invoice date | Drives both GST timing and the EDF month |
| Recipient | Client name and full address | The foreign entity that receives the service |
| Recipient | Country | Also goes in the EDF country column |
| Supply | Place of supply | Outside India for a qualifying export |
| Service | Description and SAC code | Specific, e.g. "Mobile app development, Sprint 4" |
| Value | Currency and amount | e.g. USD 7,800.00 |
| Value | Taxable value, tax rate, tax amount | Zero IGST under LUT; IGST shown if paying tax |
| Declaration | LUT wording | Only if exporting under LUT |
| Payment | Bank details for the foreign transfer | Account, SWIFT code, any intermediary details |
| Sign-off | Signature or digital signature | Authorised signatory |
The LUT line, exactly
If you have filed an LUT for the financial year (Form GST RFD-11), you can export without paying IGST. The invoice should then say:
Supply meant for export under LUT without payment of IGST
Put it near the tax summary where any reviewer will see it. Many exporters also add their LUT reference number and date beside it, which makes the invoice self-explanatory during a refund or audit review. If you have not filed an LUT, you must charge IGST and claim a refund later; our guide to filing an LUT on Form RFD-11 walks through it.
Showing foreign currency correctly
Your client expects an invoice in their currency. GST reporting needs a rupee value. The EDF needs both: the currency and amount in Part 2B, and a total rupee value in field 1.22.
A clean approach is to invoice in the foreign currency and show a small "for GST purposes" block with the exchange rate you used and the rupee equivalent. Ask your CA which exchange rate to apply for GST; it is a GST question with its own rules, separate from the EDF.
Example. Indigo Pixel Studio LLP invoices a client in Toronto on 9 October 2026:
- Service: UI design for web dashboard, SAC 998393 (confirm with your CA)
- Amount: CAD 6,200.00
- Rate used for GST reporting, as advised by its CA, applied to get the rupee value
- IGST: Nil, under LUT
- Declaration: Supply meant for export under LUT without payment of IGST
That invoice then becomes one row in Indigo's October 2026 EDF, due by 30 November 2026, with currency CAD, amount 6,200.00 and the SAC code repeated.
Description and SAC: the fields that cause queries
Generic descriptions like "professional services" or "consulting" make life hard for everyone. Your bank needs to see that the service matches the purpose code on the FIRA. GST officers want the SAC code to fit the service. The EDF asks for both a description and a SAC code on each row.
Write descriptions that a stranger would understand:
- "Monthly SEO and paid search management, October 2026"
- "Statutory accounting and bookkeeping, Q2 FY 2026-27"
- "Penetration test of client web application, report dated 14-10-2026"
Common SAC codes service exporters use include 998313 (IT consulting and support), 998314 (IT design and development), 998311 (management consulting), 998361 (advertising) and 998222 (accounting and bookkeeping). Confirm the right one with your CA, or look it up in our SAC code finder.
Bank details that actually work
The payment block should give your client everything needed for an international transfer: account name exactly as the bank holds it, account number, bank name and branch address, SWIFT code, and any intermediary or correspondent details your bank provides. Do not put your IFSC as if it were a SWIFT code; foreign banks cannot use it.
If you want payments to land with a particular AD bank so your EDF and FIRAs line up, put only that bank's details on the invoice.
A pre-send checklist
Before an export invoice goes out, run through this:
- Is the invoice number in sequence and the date correct?
- Is the client's legal name and full address complete, with country?
- Is the currency stated and the amount correct?
- Is the SAC code right and the description specific?
- Under LUT, is the declaration line printed?
- Are bank details the ones you want this client to use?
- Is the invoice saved where your EDF preparer will find it at month-end?
This is general information, not legal or tax advice. GST invoicing rules have more detail than one article can hold, so have your CA review your template once.
Frequently asked questions
What should an export invoice under GST say about LUT?
It should state "Supply meant for export under LUT without payment of IGST". Many exporters add their LUT reference number and date. Without a valid LUT, you must charge IGST and claim a refund instead.
Can I issue an export invoice only in US dollars?
You can invoice your client in a foreign currency, which is normal for exports. For GST reporting you also need a rupee value, so keep the exchange rate and rupee equivalent on the invoice or in your records as your CA advises.
Is a SAC code mandatory on an export invoice?
GST invoices generally carry the service classification, and the EDF has a SAC code column for each invoice. Using the right six-digit code avoids mismatches between your invoice, your GST return and your EDF.
Does the export invoice go to my bank?
Not necessarily every time. Your bank needs invoice details on the EDF, and for invoices above ₹10 lakh it will typically want the invoice with payment evidence to close the EDPMS entry. Keep copies ready.
Can I use one invoice template for domestic and foreign clients?
You can share a base layout, but export invoices need the extra elements: client country, currency, place of supply outside India and LUT wording where relevant. Keeping a separate export template reduces mistakes.
Bottom line
A good export invoice does three jobs at once: GST zero-rating, payment collection and EDF reporting. Build the template once with every field above and the LUT line in place. Our free export invoice generator includes the LUT wording and currency fields, and the same details are exactly what you will enter in the EDF form generator at month-end.
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.