GST Export Invoice Under LUT Template (Without Payment of IGST)
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.
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GST Export Invoice Under LUT Template India
Export Invoice
Bharat Fasteners Pvt Ltd Survey 88, GIDC Estate, Vatva, Ahmedabad 382445, Gujarat GSTIN: 24AAAAA0000A1Z5 IEC: 0300000000
Invoice no.: EXP/2026-27/0032 Date: 2026-10-20
Consignee
Hartwell Industrial Supply LLC, 1450 Commerce Drive, Houston, TX 77032, USA Incoterm: FOB Port of loading: Mundra (INMUN1) Port of discharge: Houston, USA
Goods
| Description | HSN | Quantity | Value (USD) |
|---|---|---|---|
| High tensile hex bolts M12 x 60, grade 8.8, zinc plated | 73181500 | 20,000 NOS | 9,800.00 |
Tax declaration
SUPPLY MEANT FOR EXPORT UNDER LETTER OF UNDERTAKING (LUT) WITHOUT PAYMENT OF INTEGRATED TAX. LUT ARN: AD240326000000A, FY 2026-27
Total invoice value: USD 9,800.00 Exchange rate for GST purposes: Rs 83.50 per USD Integrated tax: Nil (zero rated supply)
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.
Automate export documents from your ERP
Optional review of how invoices, packing lists and shipping bill data can come from one source.
Optional. The tool and every export work without this. No spam.
How to fill it
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.
- 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
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
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.
- 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.
Frequently Asked Questions
Do I need an LUT for every export invoice?
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?
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?
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?
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.
If you re-key export invoices from your ERP into spreadsheets, we can help you produce this layout directly from the sales order.
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