What should an export of services invoice contain under GST?

An export invoice is the document that ties together your GST return, your Letter of Undertaking (LUT) and the foreign remittance your bank receives. If it is missing a required field, refund claims get stuck. If it does not match the payment, the bank asks questions.

This guide lists what Rule 46 of the Central Goods and Services Tax (CGST) Rules, 2017 requires on an export of services invoice, gives a sample layout, and covers the mistakes that most often cause trouble. Rules are as of October 2026.¹

What is an export of services invoice under GST?

An export of services invoice under GST is a tax invoice under rule 46 of the CGST Rules that carries an export endorsement and, in place of the usual unregistered-recipient details in clause (e), shows the recipient's name and address, the address of delivery and the name of the country of destination.¹

• Endorsement: one of two rule 46 export endorsements, for the LUT route or the IGST-paid route.¹
• Recipient details: the client's name and overseas address, address of delivery and country of destination.¹
• Timing: rule 47 says an invoice for a taxable supply of services must be issued within 30 days from the date of supply.¹

Who has to issue an export of services invoice under rule 46?

A GST-registered supplier exporting services issues an export of services invoice under rule 46, and the extra fields depend on the export route and turnover.¹⁴

Most individual freelancers are below the e-invoicing threshold, but growing agencies and IT firms should check.⁴

How do you prepare an export of services invoice?

You prepare an export of services invoice by confirming your LUT, numbering the invoice, filling the rule 46 particulars, adding the endorsement and issuing it within 30 days.¹⁶

1. LUT: make sure the LUT is in place before the export (rule 96A), or plan to pay IGST.⁶
2. Number: use a consecutive serial number of up to 16 characters, unique for the financial year.¹
3. Particulars: fill every rule 46 field in the table below.¹
4. Endorsement: add the export endorsement that matches your route.¹
5. Rupee value: show the foreign-currency amount, the exchange rate used and the rupee equivalent.¹
6. Issue: issue it within 30 days of supplying the service (rule 47).¹

You can generate one with the export invoice generator.

Which fields are mandatory on an export of services invoice?

The mandatory fields on an export of services invoice are the rule 46 particulars, with the export proviso replacing the unregistered-recipient details.¹

Under Notification No. 10/2023-Central Tax, e-invoicing applies from 1 August 2023 to registered persons whose aggregate turnover exceeds ₹5 crore.⁴

What is the exact LUT declaration wording on an export of services invoice?

The exact LUT declaration wording on an export of services invoice is one of two rule 46 endorsements, chosen by your route.¹

Rule 46 does not require the LUT's Application Reference Number (ARN). Under CBIC Circular 40/14/2018-GST the LUT is deemed accepted when the ARN is generated, so many exporters add "LUT ARN: [number] dated [date] for FY [year]" below the endorsement.¹³⁵ It is a good habit; update it every April. See how to file an LUT.

Which currency should an export of services invoice be in?

An export of services invoice can be in the currency agreed with your client, such as $, £ or €, because the CGST Rules do not specify the invoice currency and that is what the bank will receive and match.¹ For GST returns, you need a rupee value: rule 34(2) says the exchange rate for valuing taxable services is the rate determined under generally accepted accounting principles for the date of the time of supply.¹ Many exporters show the foreign-currency amount, the exchange rate used and the rupee equivalent on the invoice, so the GSTR-1 entry can be traced back. Use one consistent method across invoices.

How should you number export of services invoices?

You should number export of services invoices in one or more consecutive series, each number with no more than 16 characters and unique for the financial year, as rule 46(b) allows.¹

• Separate series: for example, EXP/26-27/001, EXP/26-27/002.
• Yearly reset: restart the series each April, with the year in the prefix so numbers stay unique.
• Cancelled numbers: never reuse a cancelled number; issue a credit note instead.

A separate export series makes it easier to list export invoices for your GSTR-1 and any refund claim. Rule 89(2)(c) requires a statement of invoice numbers and dates with the matching Bank Realisation Certificates (BRCs) or Foreign Inward Remittance Certificates (FIRCs).⁷

What happens if an export of services invoice is wrong under GST?

If an export of services invoice is wrong under GST, the supply may not show as an export under rule 46, and refund claims can get stuck.¹

• Missing endorsement: without it, the invoice does not show the supply as an export under rule 46.¹
• No LUT for the year: invoicing without tax when no LUT is filed for that financial year. The LUT must be in place before the export (rule 96A).⁶
• CGST and SGST: if you pay tax on an export, it is IGST, as the rule 46 endorsement wording shows.¹
• Indian address: no country of destination, or a client address in India for what you report as an export. Condition (ii) of section 2(6) of the IGST Act needs the recipient to be located outside India.²
• GSTR-1 mismatch: invoice values that do not match GSTR-1, or exports reported outside the exports table (Table 6A of GSTR-1).¹
• Numbering: duplicate or non-consecutive numbers within a financial year.¹
• Late issue: more than 30 days after the service is supplied (rule 47).¹

Fix the template once and the same errors stop repeating.

What does a sample export of services invoice look like?

A sample export of services invoice for a designer exporting under an LUT looks like the layout below. All names, numbers and amounts are made up, and the fields follow rule 46.¹

What are the common mistakes with export of services invoices on the bank side?

The common mistakes with export of services invoices on the bank side are mismatches between the invoice and the remittance.

• Payer name: the payer does not match the invoice. If the money comes from a different entity, such as a parent company or a payment platform, keep documents linking it to the client on the invoice.
• Amount: overseas bank charges often reduce the amount credited. Keep the remittance advice showing the deductions.
• Invoice reference: no invoice reference on the remittance, so the bank or you cannot link the payment to an invoice for the FIRC or BRC.
• Purpose code: a wrong or vague code. Use the code that matches your service; see purpose codes for freelancers or the purpose code finder.
• Description: too vague, such as "services". Banks and officers both look for a description that matches the purpose code and the contract.

What exactly your invoice needs can depend on your registration, turnover and whether e-invoicing applies. If you are unsure, have a chartered accountant review your template once.