# GST Export Invoice Under LUT Template (Without Payment of IGST)

> Source: https://netray.co/tools/gst-export-invoice-under-lut-template-india
> Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems.
> Section: Free Tools

## Short answer

Fill-in export invoice carrying the LUT declaration, currency, port and shipping bill details used by Indian exporters.

## Category

regional

## Region

India

## Audience

- Export manager
- Finance controller
- Logistics coordinator

## Tool

**Kind:** template

**Output:** document

**Fields:**

#### Exporter name

**Key:** exporter

**Type:** text

**Default:** Bharat Fasteners Pvt Ltd

#### Exporter address

**Key:** exporter_addr

**Type:** textarea

**Default:** Survey 88, GIDC Estate, Vatva, Ahmedabad 382445, Gujarat

#### Exporter GSTIN

**Key:** gstin

**Type:** text

**Default:** 24AAAAA0000A1Z5

#### Importer-Exporter Code (IEC)

**Key:** iec

**Type:** text

**Default:** 0300000000

#### Export invoice number

**Key:** inv_no

**Type:** text

**Default:** EXP/2026-27/0032

#### Invoice date

**Key:** inv_date

**Type:** date

**Default:** 2026-10-20

#### LUT ARN and financial year

**Key:** lut_ref

**Type:** text

**Default:** AD240326000000A, FY 2026-27

#### Consignee name and address

**Key:** consignee

**Type:** textarea

**Default:** Hartwell Industrial Supply LLC, 1450 Commerce Drive, Houston, TX 77032, USA

#### Incoterm

**Key:** incoterm

**Type:** select

**Options:**

- FOB
- CIF
- CFR
- EXW
- FCA
- CIP
- DAP

**Default:** FOB

#### Port of loading

**Key:** port_load

**Type:** text

**Default:** Mundra (INMUN1)

#### Port of discharge

**Key:** port_dest

**Type:** text

**Default:** Houston, USA

#### Goods description

**Key:** item

**Type:** textarea

**Default:** High tensile hex bolts M12 x 60, grade 8.8, zinc plated

#### HSN code

**Key:** hsn

**Type:** text

**Default:** 73181500

#### Quantity

**Key:** qty

**Type:** text

**Default:** 20,000 NOS

#### Invoice currency

**Key:** currency

**Type:** text

**Default:** USD

#### Invoice value in currency

**Key:** amount

**Type:** text

**Default:** 9,800.00

#### Exchange rate (Rs per unit)

**Key:** rate

**Type:** text

**Default:** 83.50

**Blocks:**

#### Export Invoice

**Body:** {{exporter}}
{{exporter_addr}}
GSTIN: {{gstin}}   IEC: {{iec}}

Invoice no.: {{inv_no}}
Date: {{inv_date}}

#### Consignee

**Body:** {{consignee}}
Incoterm: {{incoterm}}
Port of loading: {{port_load}}
Port of discharge: {{port_dest}}

#### Goods

**Table:**

**Columns:**

- Description
- HSN
- Quantity
- Value ({{currency}})

**Rows:**

**0:** {{item}}

**1:** {{hsn}}

**2:** {{qty}}

**3:** {{amount}}

#### Tax declaration

**Body:** SUPPLY MEANT FOR EXPORT UNDER LETTER OF UNDERTAKING (LUT) WITHOUT PAYMENT OF INTEGRATED TAX.
LUT ARN: {{lut_ref}}

Total invoice value: {{currency}} {{amount}}
Exchange rate for GST purposes: Rs {{rate}} per {{currency}}
Integrated tax: Nil (zero rated supply)

**Signatures:**

- Authorised signatory
- Shipping bill reference noted by logistics

**Notes:** Starting point, not legal or tax advice. Rule 46 particulars, the LUT conditions in Rule 96A and the e-invoicing applicability for exports should be confirmed with your chartered accountant and customs broker.

## Content

**Intro:** Exports are zero rated under IGST law. You can ship either on payment of IGST and claim a refund, or without payment under a Letter of Undertaking. This template builds the invoice for the LUT route with the declaration, ports and exchange rate that your customs broker and bank will ask for.

**Sections:**

#### How to fill it

**Body:** Enter the exporter details, IEC and the LUT acknowledgement reference you filed for the financial year. Add the consignee, Incoterm, ports and the goods description with the eight-digit ITC-HS code. State the invoice currency and the exchange rate you use for GST value. The declaration line prints automatically, and you can export the document to PDF for the shipping bill and bank.

**Bullets:**

- File the LUT on the GST portal before the first shipment of each financial year.
- Use the same invoice number on the shipping bill and the GST return.
- Keep bank realisation proof, because the LUT lapses if payment is not received in time.

#### LUT versus bond and IGST payment

**Body:** Rule 96A of the CGST Rules lets a registered exporter supply goods or services without paying IGST if it furnishes a Letter of Undertaking in Form GST RFD-11. A bond with bank guarantee applies only where the LUT facility is withdrawn. Without LUT you pay IGST on the export and claim a refund through the shipping bill, which blocks working capital for weeks. For most manufacturers with a clean record the LUT route is the practical choice.

#### Mistakes that delay shipments

**Body:** Mismatch between invoice and shipping bill values is the top reason for refund and EGM issues. Others are quoting the wrong HSN length, missing the LUT reference, and using an exchange rate that differs from the one your shipping bill uses. Also confirm payment is realised within the time allowed, since failure to do so can mean IGST with interest becomes payable.

**Bullets:**

- Invoice value different from the shipping bill FOB value.
- Expired or not yet filed LUT for the current financial year.
- Declaration text missing from the invoice.

**Cta:** If you re-key export invoices from your ERP into spreadsheets, we can help you produce this layout directly from the sales order.

**Faq:**

#### Do I need an LUT for every export invoice?

**Answer:** No. One LUT is furnished for the financial year and covers all exports without payment of IGST during that year. You must renew it every year, and quote its acknowledgement number on each export invoice.

#### Does an export invoice need an IRN?

**Answer:** E-invoicing applies to B2B and export supplies for taxpayers above the notified turnover limit. If you are covered, the IRN and QR code must be generated through the invoice registration portal. Confirm your current obligation, because the threshold has changed over time.

#### Which exchange rate should I use?

**Answer:** For GST value, the rate notified by the Central Board of Indirect Taxes and Customs on the relevant date applies. Your bank or customs broker will also use the shipping bill rate, so keep the three consistent where the rules allow.

#### Can I use this for services exports?

**Answer:** Yes with changes. Replace the HSN with the SAC code, drop the ports, and add the place of supply outside India and proof of foreign exchange receipt, which are conditions for zero rating of services.

## Search terms

export invoice format under LUT, GST export invoice format, export invoice without payment of IGST, LUT export invoice declaration, export invoice template word India, zero rated supply invoice, shipping bill export invoice

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