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What should I write on an export invoice to show that no GST is charged?

Author:
Editorial team, serviceexportguide.com
Verified by:
Editorial team
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2 min read

Short answer

A registered exporter under a Letter of Undertaking (LUT) must print the endorsement required by rule 46 of the CGST Rules: "SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX".1 In place of the usual recipient details, an export invoice shows the recipient's name and address, the address of delivery and the name of the country of destination.1

Copywriters, illustrators and small agencies often invent their own wording, such as "GST not applicable: export" or "Zero-rated supply". For a registered exporter, rule 46 of the CGST Rules already fixes the words.1

What is the exact endorsement for an LUT invoice?

The exact endorsement for an export invoice issued under a bond or Letter of Undertaking (LUT), under the export proviso to rule 46 of the CGST Rules, is:1

SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX

Copy it in full, including the SEZ words, even if your client is abroad and has nothing to do with a Special Economic Zone. The rule gives one wording for both cases.1

Which other details does an export invoice need?

An export invoice replaces the usual recipient details with three items, under the same proviso to rule 46:1

  1. Name and address of the recipient.
  2. Address of delivery.
  3. Name of the country of destination.

For a service delivered online, the address of delivery is usually the client's business address. The other rule 46 fields still apply: your name, address and GSTIN, a unique invoice number, date, description of the service, value and the tax columns.1 The export invoice format guide lists every field with a sample layout, and the export invoice generator builds one.

How do I show the tax columns?

Show integrated tax as nil, alongside the endorsement, so the invoice is consistent. The endorsement is what explains the nil tax.1 Many exporters add a line under it:

LUT ARN: [your ARN] dated [date] for financial year [year]

Rule 46 does not require the ARN, but it helps anyone checking the invoice link it to a valid LUT, which is deemed accepted from ARN generation.13

What if I have not filed an LUT yet?

Then the LUT endorsement is not accurate. Rule 96A requires the LUT before export.2 File it first, or use the "on payment of integrated tax" endorsement and charge IGST; see exporting without an LUT. If you have already sent invoices with the LUT wording and no LUT, read forgot to file an LUT.

How did we verify this?

We checked this page against the sources below on 28 October 2026. Read our methodology or report an error.

  1. [1]CGST Rules, 2017 (consolidated), rule 46 (tax invoice), export proviso, CBIC
  2. [2]CBIC: CGST Rules, 2017, rule 96A (export under bond or Letter of Undertaking)
  3. [3]CBIC Circular No. 40/14/2018-GST, 6 April 2018 (deemed acceptance on ARN generation)

Frequently asked questions

Can I just write 'Export of services, no GST'?+

Not if you are registered and exporting under an LUT. Rule 46 prescribes the endorsement wording, so use it in full.1

Do I have to print my LUT ARN on the invoice?+

Rule 46 does not list it among the export particulars. Many exporters add it anyway so a client, bank or officer can link the invoice to the LUT, which is deemed accepted when the ARN is generated.13

What wording do I use if I pay IGST instead?+

Rule 46 gives a second endorsement for that case: "SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX".1

I am not registered. Do I need this endorsement?+

No. The endorsement belongs to GST tax invoices. An unregistered freelancer issues an ordinary invoice and can state that they are not registered under GST.

This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.

Keep reading

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What should an export of services invoice contain under GST?

The fields an export of services invoice needs under Rule 46 of the CGST Rules, the LUT endorsement wording, currency, numbering and a sample layout.

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How do you file an LUT for export of services on the GST portal?

Step-by-step guide to filing a Letter of Undertaking in FORM GST RFD-11 for export of services: eligibility, validity, late filing and the ARN on invoices.

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What should an Indian freelancer's invoice to a foreign client include?

A field-by-field invoice template for Indian freelancers billing foreign clients, for both GST-registered and unregistered freelancers, with the rule 46 export wording.

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How do you export services by paying IGST instead of filing an LUT?

How the IGST-paid route works for service exporters without an LUT: the October 2023 change, invoice wording, GSTR-3B reporting and the RFD-01 refund with Statement 2.