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For a qualifying export of services, issue an invoice with the prescribed particulars and export endorsement, use the applicable zero-rating route, report the invoice, and keep the contract, delivery, payment and filing evidence together. A customer’s overseas location alone does not make a supply an export: first check the statutory export tests and any service-specific place-of-supply rule.
First, confirm the service qualifies as an export
Under section 2(6) of the IGST Act, a service is an export only when all the statutory conditions are met:
- The supplier is located in India.
- The recipient is located outside India.
- The place of supply is outside India.
- Payment is received in convertible foreign exchange or in Indian rupees where permitted by the Reserve Bank of India.
- The supplier and recipient are not merely establishments of the same person.
The place-of-supply rule can vary by service type, so identify the service and the actual arrangement before selecting export treatment. CBIC’s sectoral FAQs discuss payment and IT-service tests, but the current Act and applicable service-specific provisions govern. Get service-specific advice if the recipient’s location, an intermediary or agency role, related establishments, place of supply, or payment channel is unclear.
What to put on the export invoice
CBIC’s Rule 46 invoice particulars include the following information for a tax invoice:
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- Supplier’s name, address and GSTIN.
- A consecutive invoice number unique for the financial year, and the issue date.
- Recipient details, including the applicable address particulars.
- Service Accounting Code (SAC) and a clear description of the service.
- Total and taxable value, applicable tax rate and tax amount.
- Place-of-supply particulars where required, reverse-charge status, and the supplier’s or authorized representative’s signature or digital signature.
For an export, use the endorsement that matches the route chosen:
- “SUPPLY MEANT FOR EXPORT ON PAYMENT OF IGST”; or
- “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF IGST”.
Include the recipient, delivery-address and destination-country particulars applicable to the transaction. The CBIC Rule 46 page also lists an application-for-removal detail in its export proviso; that detail is framed around goods and may not be meaningful for a service invoice. Check the current rule and invoice schema for your case rather than copying a goods-only field without considering its applicability.
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Invoice timing
The general deadline for a taxable service invoice is within 30 days of the supply. The cited rule provides a general 45-day period for insurers, banking companies and financial institutions, including non-banking financial companies; there are also accommodations for certain notified suppliers dealing with distinct persons. Continuous-service contracts have additional rules tied to due dates or specified events. Apply the rule that fits the supplier and contract rather than assuming the general deadline covers every case.
Choose a zero-rating route
CBIC describes two broad routes for exports, which are zero-rated supplies: pay IGST and claim a refund of the tax paid, or export without payment of IGST under a bond or Letter of Undertaking (LUT) and seek a refund of eligible input tax credit (ITC). The GST Portal GSTR-1 guide also summarizes these routes. Eligibility, refund calculations, restrictions and filing procedures depend on current rules and the exporter’s circumstances.
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| Route | Broad treatment | Points to weigh |
|---|---|---|
| Pay IGST | Pay IGST on the export and claim a refund of the tax paid. | Consider the cash-flow effect, refund process, eligibility and current procedural conditions. |
| Bond or LUT without payment | Export without paying IGST under bond or LUT and seek a refund of eligible ITC. | Consider eligibility, the ability to meet payment-receipt conditions, the required endorsement and supporting evidence, and current refund restrictions. |
An LUT or bond is a procedural undertaking; it does not by itself establish that a supply meets the statutory export definition. The CBIC Rule 96A text requires a bond or LUT in FORM GST RFD-11 before export for the without-payment route. The cited rules PDF is dated 2020, so confirm later amendments and permitted RBI payment forms before relying on its details. That text says that if payment for exported services is not received within one year from the invoice date, or within an extension allowed by the Commissioner, the supplier must pay the tax due with applicable interest within the period specified in the rule.
Report invoices and reconcile the evidence
The GST Portal’s GSTR-1 user guide explains that an export invoice may be reported without a shipping-bill number and date when those details are not yet available. If they arrive after filing, the guide allows them to be declared in a later period through the GSTR-1 amendment section. This reporting facility does not replace the need to retain the invoice, contract, payment evidence, return record and relevant export or refund support together. Portal labels and filing guidance can change.
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Keep a practical record trail
The CGST Accounts and Records Rules require a true and correct account of exported services and relevant documents. Listed document categories include invoices, bills of supply, delivery challans, credit and debit notes, receipt, payment and refund vouchers, and e-way bills where relevant. The rules also address separate accounts by activity, advances and their adjustments, and records of tax payable or paid and ITC claimed. They permit electronic records authenticated by digital signature under the stated rule.
To connect the export test, invoice and filings, keep an organized set of records such as:
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- Signed contract, statement of work, purchase order and amendments.
- Evidence of the service delivered and the period or event it relates to.
- Sequential invoice and any credit or debit note, linked to the agreement.
- Accounting entries, advances and payment-adjustment records.
- Bank, remittance and foreign-exchange or permitted-rupee receipt evidence.
- GSTR-1 export reporting and any later amendments.
- LUT or bond and refund records if you use that route.
- Correspondence or other material that explains the recipient, service, place-of-supply and payment treatment.
This is a practical recordkeeping checklist, not a separately prescribed document schedule. Its purpose is to make it possible to trace what was supplied, to whom, how it was invoiced, how consideration was received, and how the transaction was reported.
How long to retain GST records
Section 36 of the CGST Act states a retention period of 72 months from the due date for furnishing the annual return for the year to which the accounts and records relate. This is not a period counted from the invoice date. If an appeal, revision or other proceeding is pending, the text provides for retention until one year after final disposal or the ordinary retention period, whichever is later.
The cited CBIC Act page is legacy-hosted text with a 2017 publication context. Check the currently amended provision and any case-specific retention hold before calculating a destruction date.
Check whether e-invoicing applies
The Invoice Registration Portal describes e-invoice fields, including the QR code embedding the Invoice Reference Number (IRN), in its e-invoice guidance. Whether a particular exporter must use e-invoicing depends on the applicable current threshold notification, turnover history and exemptions. The portal guidance alone does not settle every taxpayer’s eligibility; check the notification that applies to your business. Digital records are permitted under the accounts rules, but accounting software does not determine export status or replace filing and retention duties.
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